National Gypsum Co. v. Assessor of Town of Tonawanda

*954Appeal from an order of the Supreme Court, Erie County (Kevin M. Dillon, J.), entered December 18, 2002 in a proceeding pursuant to RPTL article 7. The order granted the motion of respondents to dismiss the petition on the ground that the court lacks personal jurisdiction over them.

It is hereby ordered that the order so appealed from be and the same hereby is reversed on the law without costs, the motion is denied and the petition is reinstated.

Memorandum: Petitioner sought to commence this tax certiorari proceeding with respect to real property it owned in respondent Town of Tonawanda by…