McDonald's Corp. v. Assessor of Hancock

OPINION OF THE COURT

Carl J. Mugglin, J.

This is a motion to dismiss a special proceeding brought *336pursuant to the Real Property Tax Law to judicially review the tax assessment of petitioner’s real estate in the Town of Hancock, New York.

For purposes of this motion, the parties agree that the tax assessment roll was completed and filed on June 30, 1993; that the notice of completion and filing was first published in the Hancock Herald on July 7, 1993; that respondents were served with the petition on July 30, 1993 but the petition did not have the index number imprinted thereon. At oral…