People ex rel. Mitacek v. Jensen

In each of the above proceedings the relator or relators seek to review the assessment on their respective properties by the assessors of the town of Vestal, Broome county, N. Y. In each the respondents move for an order quashing the writ and dismissing the proceedings. They contend that the petition in each proceeding was not presented “ within thirty days after the final completion and filing of the assessment-roll,” as required *920by section 291 of the Tax Law, as amended by chapter 382 of the Laws of 1939, effective January 1, 1941. (All references are to the Tax Law.)

The relators contend…