Feig v. Board of Assessors

Petitioners instituted separate proceedings to review tax assessments under article 7 of the Real Property Tax Law. Respondent has moved to dismiss the petitions on the ground that the proceedings were not commenced within the time required by section 702 of the Real Property Tax Law, which provides in pertinent part: “ 2. Such a proceeding shall be commenced within thirty days after the final completion and filing of the assessment roll containing such assessment. For the purposes of this section an assessment roll shall not be considered finally completed and filed until notice thereof has…