Cahen v. Boyland

We are called upon, in this declaratory judgment action, to say whether or not section 292-b of the Tax Law, as amended last year (L. 1955, ch. 651) —under which tax assessment review proceedings more than four years old are deemed abandoned — applies to proceedings instituted in the City of New York. Plaintiff, an owner of real property in New York City, has pending four separate proceedings to review the tax assessments levied against her property by defendants, one for each year since 1951-52. The courts below, in granting defendants’ motion for judgment on the pleadings, held that the…