J. J. Newberry Co. v. Kinnaw

The petitioner seeks a review of its assessment on real property located in the city of Albany by the assessor of that city who moves to dismiss the petition and proceeding on the ground that the petitioner has failed to serve the petition and notice in the proceeding within thirty days after the final completion and filing of the assessment roll as prescribed by section 290-a of the Tax Law. It is not disputed that the petition and notice were served on the respondent on December 30, 1949.

The assessment of real property in the city of Albany is regulated by a special statute (L. 1850, ch.…