Grey v. Board of Assessors

In this proceeding under article 13 of the Tax Law and article 78 of the Civil Practice Act to review an assessment upon petitioner’s realty, objection is made by respondents Board of Assessors to the jurisdiction of the court, upon the ground that petitioner failed to file a statement under oath of his specifications of incorrect assessment. It appears that petitioner did file an unsworn statement with specifications of alleged incorrect assessment.

Section 27 of the Tax Law provides in part as follows: “ Such complainants shall file with the assessors a statement, under oath, specifying the…