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MATTER OF STOWELL v. LESSER

67 A.D.2d 1068 (1979)

In the Matter of William C. Stowell, Jr., et al., Appellants, v. Melvin Lesser, as Assessor of The Town of New Paltz, Respondent. (Proceeding No. 1.) In the Matter of Mid-Hudson Land Corp., Appellant, v. Melvin Lesser, as Assessor of The Town of New Paltz, Respondent. (Proceeding No. 2.) In the Matter of James M. Cass et al., Appellants, v. Melvin Lesser, as Assessor of The Town of New Paltz, Respondent. (Proceeding No. 3.)

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

February 22, 1979

As the owners of parcels of real property in the Town of New Paltz, petitioners commenced the instant consolidated proceedings at various times between September 7, 1977 and September 16, 1977 to challenge the tax assessments on their respective parcels. On February 7, 1978, respondent Assessor of the Town of New Paltz moved to dismiss their petitions on the ground that they were not filed within 30 days after the completion and filing of the assessment roll of the Town of...

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