Brack Construction Corp. v. Board of Assessors

Leoítaed J. Supple, J.

The respondent has moved to dismiss the petition herein and this proceeding upon the ground that the failure to make service in accordance with subdivision 1 of section 708 of the Beal Property Tax Law was jurisdictionally defective.

It seems that the proceeding was instituted by the service of one copy of the notice and petition upon the chairman of the three-man Board of Assessors of the respondent town. The applicable statute (Beal Property Tax Law, § 708, subd. 1) says that this service should have been made by delivering three copies of the petition and notice to the…