Commercial Structures, Inc. v. City of Syracuse

Case held, decision reserved and matter remitted to Supreme Court, Onondaga County, for further proceedings, in accordance with the following memorandum: Respondents appeal from an order denying their motion to be relieved of the judgment and to reopen the trial of these tax certiorari proceedings on the ground of newly discovered evidence (CPLR 5015, subd [a], par 2). Petitioner brought these proceedings for review of assessments of the subject property for the tax years 1977-1981 (see Real Property Tax Law, art 7). Evidence was submitted to the referee in May, 1981, and the referee’s report…