Legal Opinion
Batavia Enterprises, Inc. v. Assessor of Batavia
Appellate Division of the Supreme Court of the State of New York
Decided November 16, 1979PublishedCited by 9 opinions
1Opinion of the Court
Order unanimously affirmed, with costs. Memorandum: The sole issue on this appeal is whether petitioner-respondent’s failure to comply with the statutory requirement of subdivision 1 of section 704 of the Real Property Tax Law denies the court of subject matter jurisdiction to consider the petition. Patently the notice was defective in providing for a premature return date less than the required 20 days minimum. However, the defects were not jurisdictional in *913nature, since the requisite jurisdiction had been acquired by timely service of the petition and notice. The defect was at most an…
2Cases cited4 opinions
- Great Eastern Mall, Inc. v. CondonNew York Court of Appeals · 1975
- Allen v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1977
- County of Broome v. EronimousAppellate Division of the Supreme Court of the State of New York · 1979
- O'Brien v. ReefAppellate Division of the Supreme Court of the State of New York · 1976
3Cited by9 opinions
- Sterling Estates, Inc. v. Board of AssessorsNew York Court of Appeals · 1985
- Claim of Welch v. StateAppellate Division of the Supreme Court of the State of New York · 1979
- Ames Department Stores v. Assessor of Town of ConcordAppellate Division of the Supreme Court of the State of New York · 1984
- Bergman v. HorneAppellate Division of the Supreme Court of the State of New York · 1984
- Garth v. Board of Assessment Review for Town of RichmondNew York Court of Appeals · 2009
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