Chinese Center on Long Island, Inc. v. Wilmerding

In this proceeding pursuant to article 78 of the Civil Practice Law and Rules, the petitioner requests a judgment directing the two groups of respondents (1) to issue a permit, and (2) to grant a tax exemption from village real property taxes. The respondents in turn move to dismiss the petition as untimely under section 179 of the Village Law and section 702 of the Real Property Tax Law.

In the first matter, the determination of the respondent Board of Appeals was filed on October 7,1963 in the office of the Village *1013Clerk, and on October 8, 1963 the Village Clerk sent the petitioner’s…