In these consolidated tax assessment review proceedings petitioners applied for an extension of time for the filing of appraisals required by rule 839.3 (e) of title 22 of the Official Compilation of Codes, Rules and Regulations (22 NYCRR 839.3 [e]). Respondents opposed the motion, and, in the alternative, requested a similar extension if the relief was granted. Special Term granted an extension therefor to all parties until March 9, 1972. On that date petitioners filed their...
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