Draper Division of North American Rockwell Corp. v. Board of Assessors

—Appeal from an order of the Supreme Court at Special Term, entered in St. Lawrence County, which denied petitioners’ motions for judgment on the pleadings, after a hearing as to illegality, and ordered the case to proceed as to the issue of overvaluation. (Real Property Tax Law, ,§ 720.) As a result of reassessment, the respondent’s assessments were placed on cards and not finalized onto a roll in time to meet the Real Property Tax Law requirements for review procedures. Because of this, appellants challenge the legality of the tax roll claiming respondent failed to comply with section 502…