to the grantee, and the parties are held joint and severally liable for the tax. Id. Section 1410(a) a y “impropriety in the events surrounding the closing of title which resulted in the sale of the premises” because he did not have any interest in the Property once the sale was completed. In Kolkunova v. Guaranteed Home Mortgage Co., 43 A.D.3d 878, 842 N.Y.S.2d 46 (N.Y.App.Div.2007), the Appellate Division, Second Department reaffirmed this well established principle, holding that a mortgagor lacks standing after a foreclosure sale to set aside the foreclosure sale and to reinstate her right to redeem property based upon arguments that events surrounding the closing of the sale were improper. Accord, Ocwen Fed. Bank, FSB v. Bassi 294 A.D.2d 478, 742 N.Y.S.2d 850 (N.Y.App.Div.2002) (<HOLDING>); Scheckter v. Emigrant Sav. Bank, 237 A.D.2d
holding that plaintiffs lacked standing to sue holding the insurer liable for failing to settle the claim when time was of the essence holding that appellantmortgagors lacked standing to object to the referees variance from the time is of the essence term of sale holding that plaintiff lacked standing after foreclosure sale to set aside the sale arid reinstate her right to redeem property based upon arguments that events surrounding the closing of the sale were improper holding that there can be no implied contractual term at variance with an express term of a contract