Legal Opinion

Rizika v. Board of Assessors

New York Supreme Court

Decided April 20, 1970PublishedCited by 6 opinions

1Opinion of the CourtJohn R. Tenney, J.

At the opening of the trial, respondent moved to dismiss on the ground that the service of the petition was improper. Section 708 of the Real Property Tax Law provides that service of a petition to review a tax “ shall be made by delivering three copies of the petition and notice to the clerk of the assessing unit or * * * to the officer who performs the * * * duties.” It further provides that a copy should be mailed to the clerk of any school district where the property is located.

It is conceded that service was improper. The statute provides for the delivery of the petition, and it was…

2Cases cited11 opinions

  1. Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
  2. Merchants Heat & Light Co. v. J. B. Clow & SonsSupreme Court of the United States · 1907
  3. Henderson v. HendersonNew York Court of Appeals · 1928
  4. Reed v. . ChilsonNew York Court of Appeals · 1894
  5. Farmer v. National Life Ass'n of HartfordNew York Court of Appeals · 1893

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3Cited by6 opinions

  1. Michelson v. Merrill Lynch, Pierce, Fenner & Smith, Inc.District Court, S.D. New York · 1989
  2. Sessa v. Board of Assessors of North ElbaAppellate Division of the Supreme Court of the State of New York · 2007
  3. Wyeth Ayerst Pharmaceuticals, Inc. v. Assessor of the Town of ChamplainAppellate Division of the Supreme Court of the State of New York · 2005
  4. Allen v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1977
  5. New York Telephone Co. v. Board of Assessors of Inc. Village of ShorehamAppellate Division of the Supreme Court of the State of New York · 1991

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