UN. ART. THEATRES v. BD. OF ASSESS.


76 Misc.2d 26 (1973)

In the Matter of United Artists Eastern Theatres, Inc., Petitioner, v. Board of Assessors of the Town of Clarkstown, Respondent.

Supreme Court, Rockland County.

November 8, 1973


Attorney(s) appearing for the Case

Adolph Koeppel for petitioner. Frederick P. Roland, Town Attorney, for respondent.


JOSEPH F. HAWKINS, J.

The respondent, Board of Assessors of the Town of Clarkstown (Town), moves to dismiss the proceeding initiated by the petitioner for a tax certiorari on the ground that it was not timely brought pursuant to section 702 of the Real Property Tax Law.

The facts are not in dispute. It appears that the assessment roll was filed on July 13, 1973, and was published on July 14, 1973. The...

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