In Matter of Foreclosure of Tax Liens by Proceeding in Rem Pursuant to Article 11 of the Real Property Tax Law (24 Misc 3d 204 [Sup Ct, Orange County 2009]), the Orange County Supreme Court held that the foreclosing municipality did not afford the property owners adequate notice of their constitutionally protected right of redemption. There, the petitioner merely sent notice by way of certified mail, which was returned as "not deliverable as addressed." (Foreclosure of Tax Liens at 205.) Because the certified mail was returned unclaimed, the Commissioner of Finance became aware that notice was ineffective, which triggered an obligation on their part to take additional steps to effect notice. (Foreclosure of Tax Liens at 209.) Under RPTL 1125 (1) (b), these steps included the mailing of notification by ordinary mail, a search to see if an alternative mailing address could be found, and the physical posting of notice on property to which the delinquent tax lien relates. As the Commissioner of Finance failed to take these additional steps, the court found in favor of the respondents, and ordered the County of Orange to issue the property owners a newly issued right of redemption under the same terms and conditions as set forth in the default notification. (Foreclosure of Tax Liens at 211.)