Lynch v. Board of Assessors of Town of Riverhead

In a small claims assessment review proceeding pursuant to Real Property Tax Law article 7, title 1-A, the appeal is from an order of the Supreme Court, Suffolk County (Werner, J.), dated December 12, 1994, which granted the respondents’ motion to dismiss the proceeding.

Ordered that the order is reversed, on the law, with costs, the motion is denied, and the proceeding is reinstated.

When the appellants sought administrative review of their assessments (see, RPTL, art 7, tit 1-A), the respondent Board of Assessment Review (hereinafter the Board) requested additional documentation in order to…