Grecian Garden Apartments, Inc. v. Barlow

In these proceedings to review real property tax assessments', respondents move to dismiss the petition upon two grounds:

*4581. Service of the petition upon the Deputy Assessor was improper.

2. The petitioner is not the same party which made application to the Board of Assessment Review.

1. Service upon the Deputy Assessor was proper under the 1970 amendment to subdivision 1 of section 708 of the Real Property Tax Law (L. 1970, ch. 1027). That subdivision now reads, in part: “ If the assessment to be reviewed was made by the assessors of an assessing unit, service shall be made by delivering three…