Magee v. Board of Assessors

Fourteen petitioners seek to review tax assessments made by the Board of Assessors of the Town of Nelson, Madison County, New York. Respondent moves to dismiss the petitions upon the grounds that notices and copies of the petitions were not timely served upon the clerk of the school district as required by section 708 of the Real Property Tax Law — allegedly a jurisdictional defect. As the petitions and answers differ only as to names, properties and amounts involved, they shall be deemed consolidated for present purposes.

Subdivision 2 of section 708 states that “ one copy of the petition and…