Allen v. Board of Assessors

In this proceeding brought for review of the real estate tax assessment of petitioners’ property, the petitioners move to vacate a demand for a bill of particulars served upon them by respondent Board of Assessors. In addition to opposing the motion the board cross-moves for an order directing service of the particulars demanded.

A proceeding under article 7 of the Real Property Tax Law is a special proceeding, and as such amenable to the provisions of the CPLR unless otherwise indicated. Although article 7 does not limit the application of the CPLR, 408 thereof does require leave of court for…