Appellate Division of the Supreme Court of the State of New York December 13, 2012 (Smerecki v. Keough)

Mercure, J.P.

*1339Inasmuch as it is undisputed that the tax lien was valid and respondent followed all proper procedures in foreclosing the lien, “any property interests held by [Smerecki] were lawfully extinguished as of the expiration of the[ ] right to redemption and the entry of the judgment of foreclosure” (Matter of Orange County Commr. of Fin. [Helseth], 18 NY3d 634, 640 [2012]).