People ex rel. Jefferson Hotel Corp. v. Woodward

The relator seeks to review the assessment of its property under article 13 of the Tax Law and section 23 of the Civil Practice Act. Section 291 of the Tax Law provides that a petition to review an assessment “ must ” be presented within thirty days after the filing of the roll. The relator presented a former petition within the thirty-day period but made only the assessors respondents. The writ was, therefore, necessarily quashed. (People ex rel. New York Central R. R. Co. v. Gilson, 239 App. Div. 108; affd., 265 N. Y. 457; People ex rel. Lehigh Valley R. W. Co. v. Clover, 174 Misc. 44.)

It…