Ithaca Masonic Temple Corp. v. Calistri

This proceeding to review an assessment under article 7 of the Real Property Tax Lew was com*73menced by tbe service of a petition and notice to review on the Board of Assessors of the City of Ithaca. Ho answer having been served or filed pursuant to section 712 of the Beal Property Tax Law, the allegations of the petition are deemed to be denied.

However, the respondents move to dismiss the petition on the ground that the petitioner is not entitled to the relief sought as a matter of law. In this respect, and for the purpose of such motion only, the respondent must be deemed to have admitted all…