Denio v. Commissioner of Assessment & Taxation

Petitioners seek to review assessments against their real property. They served copies of their petitions, as required by section 706 of the Beal Property Tax Law together with the notices required by section 704 of the Beal Property Tax Law on the proper parties as defined by section 708 of the Beal Property Tax Law, on November 13, 1959.

The assessment rolls were delivered to the Board of Supervisors on October 13, 1959. While no answer has been served, there are answering affidavits showing such facts, and respondents move in accordance with subdivision 3 of section 702 of the Beal Property…