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SOMARELLI v. PORT JERVIS CENT. SCH. DIST.

71 A.D.2d 992 (1979)

Viola Somarelli et al., Appellants, v. Port Jervis Central School District et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Second Department.

September 17, 1979

Order reversed, on the law, motions denied and complaint reinstated, without costs or disbursements.

Plaintiffs contend that their property is totally exempt under the provisions of sections 421 (subd 1, par [a]) and 436 of the Real Property Tax Law. Since they, in effect, contend that the tax assessors lacked jurisdiction over the subject property, their sole remedy is not through the procedure prescribed in article 7 of...

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