Legal Opinion
National Gypsum Co. v. Assessor of Town of Tonawada
New York Court of Appeals
Decided June 7, 2005PublishedCited by 7 opinions
1Opinion of the Court
OPINION OF THE COURT
G.B. Smith, J.
The issue here is whether the notice of petition in a tax certiorari proceeding pursuant to RPTL article 7 was jurisdiction-ally defective where petitioner included a return date that was later changed by court personnel. We conclude that it was not.
On July 16, 2002, petitioner sought to commence the instant tax certiorari proceeding in Supreme Court, Erie County when it filed and served a notice of petition and petition on respondents (collectively the Town) seeking a reduction in the tax assessment of its property located in the Town of Tonawanda for the…
2Cases cited3 opinions
- Mendon Ponds Neighborhood Association v. DehmNew York Court of Appeals · 2002
- Sears, Roebuck & Co. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1992
- National Gypsum Co. v. Assessor of Town of TonawandaAppellate Division of the Supreme Court of the State of New York · 2004
3Cited by7 opinions
- Ballard v. HSBC BANK USANew York Court of Appeals · 2006
- Garth v. Board of Assessment Review for Town of RichmondNew York Court of Appeals · 2009
- Allstate Equities, LLC v. Town of NewburghAppellate Division of the Supreme Court of the State of New York · 2007
- Mobilevision Medical Imaging Services, LLC v. Sinai Diagnostic & Interventional RadiologyAppellate Division of the Supreme Court of the State of New York · 2009
- Garth v. BD. OF ASSESSMENT REV.New York Court of Appeals · 2009
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