Pierre Pellaton Apartments, Inc. v. Board of Assessors

This is a tax certiorari proceeding brought to review real property tax assessments on the subject property, an apartment house complex. This matter was put down for trial on September 11, 1972. Prior thereto, pursuant to section 678.1 of the Rules of the Appellate Division, Second Department (22 NYCRR 678.1), the appraisals were filed and exchanged on September 1, 1972.

By letter dated August 31, 1972, petitioner’s counsel notified counsel for the respondent Board of Assessors that it would not stipulate to the equalization rates previously used in other proceedings but would seek to…