Legal Opinion
The Matter of Westchester Joint Water Works v. Assessor of City of Rye
New York Court of Appeals
Decided June 9, 2016No. 77PublishedCited by 7 opinions
1Opinion of the Court
OPINION OF THE COURT
Fahey, J.
This appeal presents the question whether a proceeding dismissed for an unexcused failure to comply with the mailing requirements of Real Property Tax Law § 708 (3) may be recommenced pursuant to CPLR 205 (a). We conclude that it may not.
Facts and Background
Petitioner commenced nine separate tax certiorari proceedings against respondent Assessor of the City of Rye (City) challenging the real property tax assessments for each tax year from 2002 through 2010 with respect to two parcels owned by petitioner. The parcels are respectively assigned tax identification…
2Cases cited7 opinions
- Leader v. Maroney, Ponzini & SpencerNew York Court of Appeals · 2001
- W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
- Wyeth Holdings Corp. v. Assessor of the Town of OrangetownAppellate Division of the Supreme Court of the State of New York · 2011
- Consolidated Edison Co. v. Assessor & Board of Assessment ReviewAppellate Division of the Supreme Court of the State of New York · 2011
- Matter of Westchester Joint Water Works v. Assessor of City of RyeAppellate Division of the Supreme Court of the State of New York · 2014
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Arash Real Estate & Management Co. v. New York City Department of Consumer AffairsAppellate Division of the Supreme Court of the State of New York · 2017
- Bernard v. Citibank, N.A.Appellate Division of the Supreme Court of the State of New York · 2021
- Matter of Cedrone v. City of Fulton Assessor's Off.Appellate Division of the Supreme Court of the State of New York · 2023
- Heins v. Public Stor.Appellate Division of the Supreme Court of the State of New York · 2025
- Matter of DP Fuller Family LP v. City of CanandaiguaAppellate Division of the Supreme Court of the State of New York · 2022
2 more not listed; retrieve them via the Exa API.