MATTER OF GRIDLEY BLDG., INC. v. Gingold

The order appealed from should be affirmed, without costs. Subdivision 1 of section 716 of the Beal Property Tax Law authorizes but one demand as of right for an admission of the percentage of full value at which real property is assessed on the tax rolls of the municipality, which is all that has been determined by the order under review. The taxpayer could not serve a subsequent demand without prior application addressed to the discretion of Special Term for leave to do so, as in the case of a motion for permission to serve an amended or supplemental pleading after the time to serve it as…