Empire State Pipeline v. Town of Arcadia Assessor

—Order unanimously vacated with costs and motion and cross motion dismissed. Memorandum: Petitioner appeals from an order entered March 15, 1999 granting respondents’ motion to dismiss 14 tax certiorari petitions for the year 1994 pursuant to RPTL 718 (2) (d) on the ground that trial notes of issue were not filed within four years from the date of service of each petition and denying petitioner’s cross motion to be relieved of dismissal pursuant to RPTL 718. The order must be vacated and the motion and cross motion dismissed.

Petitioner owns property upon which it has constructed a natural gas…