Legal Opinion · Dissent
Eastgate Corporate Park, LLC v. Assessor
Appellate Division of the Supreme Court of the State of New York
Decided September 30, 2008Published
1Dissent
Spolzino, J. (dissenting).
In Matter of Rose Mount Vernon Corp. v Assessor of City of Mount Vernon (15 AD3d 585 [2005]), we held that a tax certiorari proceeding is properly dismissed where the petitioner fails to comply with the service and filing requirements of 22 NYCRR 202.59. My colleagues in the majority are willing to extend that holding to require dismissal solely for failure to comply with the filing requirement. In my view, such an extension is inconsistent with the principle, recognized in the same rules upon which the majority relies, that mistakes and omissions that cause no…
2Cases cited16 opinions
- Great Eastern Mall, Inc. v. CondonNew York Court of Appeals · 1975
- People Ex Rel. New York City Omnibus Corp. v. MillerNew York Court of Appeals · 1939
- Miller v. Board of AssessorsNew York Court of Appeals · 1997
- Egrini v. Brookhaven Memorial HospitalAppellate Division of the Supreme Court of the State of New York · 1987
- Ahmad v. AniolowiskiAppellate Division of the Supreme Court of the State of New York · 2006
11 more not listed; retrieve them via the Exa API.