Legal Opinion

East Temple of Melchizedek of House of Seltzer v. Town Assessor of Huntington

Appellate Division of the Supreme Court of the State of New York

Decided April 18, 2006PublishedCited by 1 opinion

1Opinion of the Court

In a proceeding pursuant to CPLR article 78 to review a determination of the respondents denying the petitioner’s application for tax exempt status for the 2003-2004 tax year, the petitioner appeals from a judgment of the Supreme Court, Suffolk County (Pitts, J.), entered February 14, 2005, which, upon an order of the same court dated December 13, 2004, dismissed the petition as time-barred.

Ordered that on the Court’s own motion, the notice of appeal from the order dated December 13, 2004 is deemed to be a premature notice of appeal from the judgment (see CPLR 5520 [c]); and it is further,

Orde…

2Cases cited4 opinions

  1. Lubin v. Board of EducationNew York Court of Appeals · 1983
  2. Adventist Home, Inc. v. Board of Assessors of LivingstonNew York Court of Appeals · 1994
  3. Castroll v. Inc. VillageAppellate Division of the Supreme Court of the State of New York · 2003
  4. Habracha Associates v. MichettiAppellate Division of the Supreme Court of the State of New York · 1995

3Cited by1 opinion

  1. Matter of Andrews v. Incorporated Vil. of FreeportAppellate Division of the Supreme Court of the State of New York · 2023

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