City of New York v. Christensen

Respondents, Assessors of the Town of Wappinger, Dutchess County, move to dismiss the petition of the City of New York and to quash the proceeding whereby *906petitioner seeks to have reviewed the tax assessment imposed upon its real property known as the “ Chelsea Water Works ”. The respondents allege that the notice and petition were not duly served in accordance with subdivision 1 of section 708 of the Real Property Tax Law, hence the court has no jurisdiction to entertain the proceeding. The applicable subdivision of the statute provides: “ 1. If the assessment to be reviewed was made by the…