Mt. Arab Masonic Historical Society v. Town of Altamont Board of Assessment Review

—Crew III, J.

Appeal from a judgment of the Supreme Court (Lahtinen, J.), entered April 12, 1998 in Franklin County, which, in a proceeding pursuant to CPLR article 78, dismissed the petition as time barred.

Petitioner commenced this CPLR article 78 proceeding contending that respondent arbitrarily denied its application pursuant to Real Property Tax Law § 420-b for a partial exemption from local real property taxes and assessment. Respondent answered and sought dismissal of the petition contending, inter alia, that such proceeding was barred by the applicable Statute of Limitations. Supreme…