Hansen v. Town of Davenport

This is an application to review a real property tax assessment under article 7 of the Real Property Tax Law.

*442The answer of the respondent raises the issue that there was not proper service under section 704 of the Beal Property Tax Law in that only one copy of the required papers was served on the Town Clerk and one copy on each of the assessors. It is claimed that the failure to serve three copies, as opposed to one copy, on the Town Clerk constitutes a complete defense to the petition under section 702 of the Beal Property Tax Law.

The respondent concedes that the one petition served on the…