Grand Union Co. v. Assessor

In a proceeding pursuant to Real Property Tax Law article 7 to review assessments for purposes of taxation on certain real property for 1992, the petitioner Grand Union Company appeals from an order of the Supreme Court, Orange County (Palella, J.), dated January 5, 1993, which granted the respondents’ motion to dismiss the petition.

Ordered that the order is affirmed, with costs.

On May 21, 1992, the petitioner Grand Union Company, the taxpayer for the property located at Steward Industrial Drive, mailed, by overnight express mail, a complaint form regarding a real property assessment to the…