Clarke v. Bureau of Assessment

By this proceeding petitioners seek to review the assessment upon real property in the City of Rochester for the fiscal year 1965-1966. Respondent moves to dismiss the petition on the ground that, before commencing this proceeding, petitioners failed to appeal to the Board of Assessment Review of the City of Rochester (hereafter “Board”) from *210the determination of the Bureau of Assessment denying their application for a reduction of the assessment. The petition alleges the due filing of a complaint with the Bureau of Assessment and the refusal of the latter to grant relief but does not allege,…