Summary
The New York Court of Appeals held that a tax certiorari proceeding dismissed for an unexcused failure to comply with the mailing requirements of Real Property Tax Law § 708(3) may not be recommenced under CPLR 205(a). The Court concluded that § 708(3) comprehensively governs the consequence of noncompliance and affirmed dismissal of the proceedings concerning property located in the affected school district.
Holdings
- A proceeding dismissed for an unexcused failure to comply with the mailing requirements of Real Property Tax Law § 708 (3) may not be recommenced under CPLR 205 (a).
Questions Presented
- Whether a tax certiorari proceeding dismissed for an unexcused failure to comply with the mailing requirements of Real Property Tax Law § 708 (3) may be recommenced under CPLR 205 (a).
Disposition
affirmed
Cases Cited (6)
- Matter of MM 1, LLC v. LaVancher, 72 A.D.3d 1497 (4th Dep't 2010)(followed in describing contrary authority)
- Matter of Consolidated Edison Co. of N.Y., Inc. v. Assessor & Bd. of Assessment Review for Town of Pleasant Val., 82 A.D.3d 761 (2d Dep't 2011)(followed in describing contrary authority)
- Matter of Wyeth Holdings Corp. v. Assessor of Town of Orangetown, 84 A.D.3d 1104 (2d Dep't 2011)(consistent with result, rationale rejected)
- Matter of Cornwall Yacht Club, Inc. v. Assessor, 110 A.D.3d 1070 (2d Dep't 2013), leave denied, 23 N.Y.3d 904 (2014)(consistent with result, rationale rejected)
- W.T. Grant Co. v. Srogi, 52 N.Y.2d 496 (1981)(followed)
- Leader v. Maroney, Ponzini & Spencer, 97 N.Y.2d 95 (2001)(followed)
Cited In (0)
No citing cases on record yet.
Court Document
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