Legal Opinion
Zappala v. Hann
Appellate Division of the Supreme Court of the State of New York
Decided November 19, 1993PublishedCited by 1 opinion
1Opinion of the Court
—Order and judgment unanimously modified on the law and as modified affirmed without costs in accordance with the following Memorandum: Respondents and intervenor appeal from an order and judgment that reduced the assessments on petitioner’s property located at 2590 Military Road in the Town of Niagara for the tax years 1988, 1989 and 1990.
Supreme Court should have dismissed the petition challenging the 1988 assessment because petitioner failed to file a timely complaint with the assessor or the board of assessment *880review as required by law (see, RPTL 524 [1]). The filing of a timely…
2Cases cited13 opinions
- W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- Merrick Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1978
- Adirondack Mountain Reserve v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1984
- Matter of Adirondack Mountain Reserve v. Bd. of Assessors of the Town of N. HudsonNew York Court of Appeals · 1984
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3Cited by1 opinion
- Grand Union Co. v. AssessorAppellate Division of the Supreme Court of the State of New York · 1994