Friendly Ice Cream Corp. v. Tompkins County

*780OPINION OF THE COURT

Walter J. Relihan, Jr., J.

Petitioners in four tax certiorari cases had filed grievances with the County Assessor before the fourth Tuesday in May (May 25, 1993). This date is fixed by Real Property Tax Law § 512 (1) (as amended in 1991) and (1-a) (as amended in 1993) as the earliest date for meetings of boards of assessment review to consider taxpayer grievances.

Petitioners were told that their grievances had not been filed in timely fashion because, under the County Charter, an earlier date (the third Tuesday) had been fixed for such meetings. The petitioners had filed…