Level 3 Communications, LLC v. DeBellis
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Dickerson, J.
We are asked on this appeal primarily to determine whether a taxpayer’s challenge to a municipality’s assessment of the taxpayer’s real property was time-barred, and whether the taxpayer’s challenge is barred by virtue of its failure to exhaust its administrative remedies prior to seeking judicial review. Since the instant dispute involves the correction of errors in assessment pursuant to RPTL article 5, this proceeding and action is not time-barred, and the taxpayer’s claims are not barred by its alleged failure to exhaust its administrative remedies.
*167The…
2Cases cited22 opinions
- Wilson v. GarciaSupreme Court of the United States · 1985
- Patsy v. Board of Regents of Fla.Supreme Court of the United States · 1982
- McNeese v. Board of Education for Community Unit School District 187 CahokiaSupreme Court of the United States · 1963
- Watergate II Apartments v. Buffalo Sewer AuthorityNew York Court of Appeals · 1978
- Krugman v. Board of Assessors of the Village of Atlantic BeachAppellate Division of the Supreme Court of the State of New York · 1988
17 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Matter of Better World Real Estate Group v. New York City Dept. of Fin.Appellate Division of the Supreme Court of the State of New York · 2014
- New York Telephone Co. v. Supervisor of Town of North HempsteadAppellate Division of the Supreme Court of the State of New York · 2010
- Joon Management One Corp. v. Town of RamapoAppellate Division of the Supreme Court of the State of New York · 2016
- Woodland Estates, LLC v. SoulesAppellate Division of the Supreme Court of the State of New York · 2010
- Reid v. SoultsAppellate Division of the Supreme Court of the State of New York · 2014
21 more not listed; retrieve them via the Exa API.