In Borisenok v. Hug, 212 A.D.2d 282 [3rd Dept., 1995] the Court held that Plaintiff's title, acquired by adverse possession prior to the tax sale, was divested by a subsequent tax proceeding. The Court rejected the argument the County could not transfer greater title than it had in the property prior to the tax foreclosure proceeding, noting that "the title conveyed in a tax sale is not simply the title of the delinquent property owner" (id. at p. 283).