Marton v. Town Board

OPINION OF THE COURT

Richard D. Rosenbloom, J.

This proceeding is brought pursuant to CPLR article 78 to review respondent’s determination denying petitioner’s application for a refund of certain real property taxes. Issues of fact were raised which were tried forthwith.

On October 23, 1981, petitioner filed applications for refunds on three separate parcels of land for the 1981 county and town tax and the 1981-1982 school tax. The applications were denied on November 18, 1981 and this proceeding was begun on February 17, 1982. The court agrees with respondent’s position that if the petition is…