Adventist Home, Inc. v. Board of Assessors

—Appeal from a judgment of the Supreme Court (Cobb, J.), entered January 15, 1992 in Columbia County, which, in a combined proceeding pursuant to CPLR article 78 and action for declaratory judgment, dismissed the petition as untimely.

Petitioner challenges the 1990 real property tax assessment of a portion of its property located in the Town of Livingston, *1045Columbia County. In our view, Supreme Court properly dismissed the matter as time barred. In reaching this conclusion, we initially note that it is not disputed that the four-month Statute of Limitations set forth in CPLR 217 is applicable…