Legal Opinion
United Artists Eastern Theatres, Inc. v. Board of Assessors
New York Supreme Court
Decided November 8, 1973PublishedCited by 1 opinion
1Opinion of the CourtJoseph F. Hawkins, J.
The respondent, Board of Assessors of the Town of Clarkstown (Town), moves to dismiss the proceeding initiated by the petitioner for a tax certiorari on the ground that it was not timely brought pursuant to section 702 of the Beal Property Tax Law.
The facts are not in dispute. It appears that the assessment roll was filed on July 13, 1973, and was published on July 14, 1973. The respondent’s Deputy Town Clerk attests that on July 13, 1973, she posted the notice of the filing of the assessment roll on the official bulletin board. Petitioner’s application was served by mail, "postmarked August…
2Cases cited5 opinions
- People Ex Rel. American Exchange National Bank v. PurdyNew York Court of Appeals · 1909
- Matter of Douglas v. . Bd. of SupervisorsNew York Court of Appeals · 1902
- People ex rel. City of New York v. HoarNew York Supreme Court · 1947
- Ridgeway Country Club, Inc. v. MarbachNew York Supreme Court · 1959
- People ex rel. Byler v. SmithNew York Supreme Court · 1943
3Cited by1 opinion
- Longwood Associates v. Board of AssessorsNew York Supreme Court · 1976