Owen v. Comstock

Order insofar as appealed from unanimously reversed on the law without costs, motion granted and petition dismissed. Memorandum: In this tax certiorari proceeding pursuant to RPTL article 7, respondent assessor appeals from that part of an order denying his motion to dismiss for petitioners’ failure timely to file proof of service pursuant to CPLR 306-b (a). Respondent filed the final 1994 assessment roll on July 1, 1994. Under RPTL 702 (2), petitioners had 30 days in which to commence this proceeding challenging the assessment. Petitioners timely commenced this proceeding on July 29, 1994 by…