Professional Equities Corp. v. Board of Assessment Review

In this article 78 proceeding, petitioner seeks to have the court declare that its application for correction of its real property tax assessment was timely filed with the Board of Assessment Review (Review Board), to direct said Review Board and the Board of Assessors (Assessors) to accept the application -so filed, and to permit petitioner to file its writ pursuant to article 7 of the Real Property Tax Law.

*404The facts are not in dispute. On July 26, 1973, the petitioner served and filed its application for correction of assessment (protest) with the Review Board. This protest was returned by…