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B-178601 1 (1973-12-13)

handle is hein.gao/gaobaadsl0001 and id is 1 raw text is: 


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  9                      COMPTROLIXR GENF.RAL OF THIE UNITMD STATES
             3K                    WAUIIINCVCON, fl,C, M041
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     1-178601                                      December 13, L973
                                                                   I


      1r, oria Redlich, Corportion O(mhaal
      Law Department
      The City of New York
      )tmicipal Building
      11aw York, N1e York 10007

      Dear irc. Redlich:

           Reference in wide to your letter, dated Juno 20, 1973, requesting
      reconideration of your~raquost for4rolease of iulieni    favor of
      .the United States on property omed by the Ciy o.I lI   ork, knowi as
      258-262 Siegel Street, Brooklyn, Raw York.

           As you were previously informed by latter datd June 4, 1973p
      B-178601, our authority in this matter is coafined to the pro:odure sat
      forth in section 2410(o) of title 28, United States Code, and, since the
      Padrtvat Uodsing AdrAnistration had not furnished thee aceosary report to
      the Comptroller General, these procedural requirrmuto had not been %at,
      Purthrmoro, we pointed out that evn i such procedural requiremuets
      could be met, th record showel that the applicant in this casO was the
      owner of the proporty, rather tMa ono tit has a ile a   ho property
      no stipulated in the statute. Tierefore, your rnqiaq-t was denied since
      your epplication did not meet tho statutory requirementa.

           You now contend that the torm lion as usCi nU ?0 U.S.C, 2410(c)
      does not lone it basic characteristic because it ws foraclonod, since
      the foreclosura wa s inaffective vis-a-vie thu titerast' of the Daitod
      Staton.  In otha  nords, it in your view that au betwo'n (ho United
      States and t un city of Neow Yort, the city sti.l has a lieu r:&thor
      than foa ownarohip nince it failed to srvo the   ovornent in its forc-
      closura actioa as required by 28 U.S.C. 2410.   oevtc lu   arn not
      persuaded by this arguc'nt a=d have consiete'ntly construed the statute
      otherirleo.

           When a tax lien is foreclosed by an action in ren,' the deed
      executed pursumt to authority of section 1136, Roal Property Tax Lw,
      tIcrinny'o Conoolidntod Laws of Now Yor,., Annotated, convryi au esta\te
      in fea cimple. However, the property in quostion is ntill subject to
      a lion in fuuor of the United Statea for failure to comply vith the
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