
    David C. Young, as Director of the Division of Buildings and Property Rehabilitation of the City of Syracuse, Appellant, v Ahleen Englestein, as Executrix of David Englestein, Deceased, et al., Respondents. Frank L. Canino, as Commissioner of Finance of the City of Syracuse, Intervenor.
    Argued April 30, 1981;
    decided June 2, 1981
    
      APPEARANCES OF COUNSEL
    
      David M. Garber, Corporation Counsel (James L. Gelormini of counsel), for appellant.
    
      Donald J. Ball for respondents.
   OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be reversed, with costs, and the order of Special Term reinstated. We need not resolve the apparent inconsistency between sections 22 and 47-a of the Syracuse Tax Act, for even if section 22 be mandatory it is not self-executing. Until such time as respondents are in fact divested of title they remain responsible for carrying out the demolition order made pursuant to the Housing Code.

Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer concur.

Order reversed, with costs, and the order of Supreme Court, Onondaga County, reinstated in a memorandum.  