R.J. Taylor Builders, Inc. v. City of Saratoga Springs Board of Assessment Review
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtMikoll, J.
Appeal from a judgment of the Supreme Court (Ferradino, J.), entered April 9, 1998 in Saratoga County, which, inter alia, in two proceedings pursuant to RPTL article 7, granted respondent’s motion to dismiss the petitions due to petitioner’s failure to file a timely appraisal report.
Petitioner commenced two tax certiorari proceedings seeking review of the tax assessments on its property in the City of Saratoga Springs, Saratoga County. The first petition, filed in September 1996, related to the 1996 tax year and sought review of assessments on 21 building lots; the second petition, filed in…
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