Oak Island Beach Ass'n v. Mascari

This is a motion by petitioners for an order amending the title and caption of a proceeding commenced pursuant to article 7 of the Real Property Tax Law to review the legality of the proceedings of respondents in assessing property so as to combine with the article 7 proceeding an action for a declaratory judgment declaring void the actions of the respondents in making the assessments.

What the petitioners seek to accomplish on this motion has consistently met with defeat in our courts. In a proceeding authorized by article 7 of the Real Property Tax Law, section 706 directs that the petition…