1600 Elmwood Avenue, Inc. v. Wiles

The petitioner seeks a review of the 1963 assessment of its property in the Town of Brighton.

A reading of the petition clearly indicates that this proceeding is brought only upon the theory of the inequality of petitioner’s assessment.

Section 512 of fhe Beal Property Tax Law provides: 1‘ Complainants shall file with the assessors at any time prior to the meeting of the board of review * * * at such meeting, a statement, under oath, specifying the respect in which the assessment complained of is illegal, erroneous or unequal” (italics mine).

A written statement or ‘ ‘ protest ’ ’ was timely…