McNamara v. Board of Assessors

Appeal from an order of the Supreme Court at Special Term, entered December 14, 1971 in Cortland County, which denied appellant’s motion to dismiss a petition for review of assessment pursuant to CPLR 3211 (subd. [a], par. 7). Respondents in a verified petition instituted pursuant to article 7 of the Real Property Tax Law allege that the 1971 assessment of their real property is erroneous and illegal by reason of overvaluation and inequality. They contend that the property which was assessed at $14,000 has a true value of not more than $11,250, and the assessment should be reduced to $9,000…