Aymes v. Tax Commission of City of New York

Order and judgment (one paper), Supreme Court, New York County (Martin Shulman, J.), entered April 28, 2011, which, to the extent appealed from as limited by the briefs, granted respondents’ motion to dismiss the petition, and dismissed this proceeding brought pursuant to article 7 of the Real Property Tax Law, unanimously affirmed, without costs.

As a prerequisite to commencing a proceeding under article 7 of the Real Property Tax Law to review an assessment of real property, petitioner was required to “show that a complaint was made in due time to the proper officers to correct such…