
    George J. Greenfield, as Trustee, Plaintiff, v. Mary J. Beaver et al., Defendants.
    (Supreme Court, Kings Special Term,
    January, 1900.)
    Taxation — Unpaid tax of a resident is not a lien unless assessed against the land itself, the next year after default — Payment of same in foreclosure.
    Taxes assessed against a resident owner of land are not against the land, but only against such owner, and, if unpaid, can become a lien on the land only by being assessed against it the following year after the manner0 of assessing nonresident lands (Tax Law of 1896, § 89). When they have not been so assessed against the land, and the time for doing so has expired, they cannot become a lien on the land, and therefore a referee, on a foreclosure sale, will not be required to pay them out of the purchase money.
    Motion by the purchaser at foreclosure sale to compel the referee to pay certain state, county, village and school taxes for the years from 1893 to 1897 inclusive. The land is situated in the Village of Port Richmond, Town of Horthfield, Richmond county.
    James Burke, jr., for motion.
    George J. Greenfield opposed.
   Gaynor, J.:

The owner purported to be assessed for this land each year on the resident list. The tax levied pursuant thereto was not and could not be against’the land, but only against the owner. Each year’s tax if not collected of the owner could be assessed the next year against the land itself after the manner of assessing nonresident lands (Tax Law, sec. 89). In that way only could a lien be acquired on the land for the 'tax. That has not been done in this case, and the time when it could have been done has passed. Hence these taxes are not'liens against the land, and therefore are not for the referee to pay. Section 65 of the village charter permits the trustees of the village to lease'lands for unpaid taxes, but only for such taxes as are “ a lien upon a lot ”. The way to get such lién has'already been pointed out, the general tax law being made applicable by a provision of such charter. That way not having been pursued, there is no lien on the land, and hence 'no power in the trustees to lease.

The motion 'is denied.  