People ex rel. Kidsanne Realty Corp. v. Village of Pelham

The respondent Village of Pelham moves to dismiss the relator’s tax certiorari petition as jurisdictionally defective. The questioned petition designates the ‘Village of Pelham ’ ’ as the respondent. The contention is that the respondent should he the “assessing unit”, which is the Board of Assessors consisting of the Mayor and Board of Trustees of the Village. By resolution of April 15, 1965, the Board of Trustees designated themselves as the “ Board of Assessors ” for the ensuing year.

Subdivision 2 of section 704 of the Real Property Tax Law provides that in the commencement of such…