Bedford Lake Park Corp. v. Board of Assessors

This is a proceeding instituted pursuant to article 7 of .the Real Property Tax Law to review certain assessments on real property located in the Town of Bedford for the year 1964. The Town of Bedford has cross-moved to dismiss the proceeding on the ground that it was not instituted within 30 days after final completion and filing of the assessment roll as required by section 702 of the Real Property Tax Law.

At the outset, the petitioners raise a technical objection to the service of the town’s motion because the papers were not “ enclosed in a sealed wrapper ” as provided under CPLR 2103…