Levy v. Bonifacio

Edward ¡3. Conway, J.

This is a proceeding instituted pursuant to article 7 of the Real Property Tax Law to review certain assessments on real property owned by the petitioners, located in the Town of Ghent, New York for the year 1972. The Town of Ghent has cross-moved to dismiss the proceeding on the ground that it was not instituted within 30 days after final completion and filing of the assessment roll as required by subdivision 2 of section 702 of the Real Property Tax Law.

The petitioners herein served a petition and notice on the Town Clerk on October 2, 1972 for a review by the court of…