Cornwell v. Town of Esperance

—Graffeo, J.

Appeals (1) from an order of the Supreme Court (Hughes, J.), entered November 7, 1997 in Schoharie County, which, in a proceeding pursuant to CPLR article 78, dismissed petitioners’ application for failure to exhaust administrative remedies, and (2) from the judgment entered thereon.

Petitioners commenced this proceeding pursuant to CPLR article 78 contending that the reassessment of their property after it was severed from a larger tract of land was selective and arbitrary. Respondents answered and requested dismissal of the petition on grounds that, inter alia, the proceeding was…