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 assessment" (RPTL 706 [2]). The court correctly held that the "proper officer" in this case was respondent Tax Commission, as section 153 (b) of the New York City Charter states that the Tax Commission "shall be charged with the duty...
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