Trent Theatre Corp. v. Rizzardi

Upon the return day of this proceeding to review an assessment of real property under article 7 of the Real Property Tax Law, the respondent did not answer, but instead moved to dismiss the proceeding because it was not timely. The respondent avers that the assessment roll was filed, and notice given of its filing, on September 1, 1961; and that this proceeding was commenced on October 4, 1961. Subdivision 2 of section 702 of the Real Property Tax Law provides that a proceeding under article 7 shall be commenced within 30 days of the filing of the assessment roll and the notice of…