VeRost v. Fraser

Order reversed, with costs, motion denied, and matter remitted to Supreme Court, Erie County, for further proceedings on the petition. Memorandum: We hold that Special Term erred in dismissing the petition in this proceeding. The issue is whether petitioners have stated grounds for judicial review of their claim of overvaluation of the assessments on their vacant property for the tax year 1981. The assessor claimed that since the grievance stated that the property had a higher full market value ($22,400) than assessed value ($11,320), no claim was stated. Petitioners’ grievance also stated…