Westchester Park Associates v. Unmack

Order unanimously reversed on the law without costs and motion granted, in accordance with the following memorandum: The exclusive remedy for judicial review of the amount of an assessment is a tax certiorari proceeding under Real Property Tax Law article 7 (Niagara Mohawk Power Corp. v City School Dist., 59 NY2d 262, 268). Since plaintiff does not question defendants’ jurisdiction to tax, the court erred by concluding that plaintiff could collaterally attack the assessment in a plenary action by asserting equitable estoppel as a ground for relief (see, Samuels v Town of Clarkson, 91 AD2d…