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RAB CO. v. BD. OF ASSESSMENT

68 A.D.2d 374 (1979)

In the Matter of Rab Co. Highland House Apartments et al., Appellants, v. Tompkins County Board of Assessment Review, Respondent

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

June 14, 1979

Attorney(s) appearing for the Case

Wiggins, Tsapis, Holmberg & Galbraith (Dirk A. Galbraith of counsel), for appellants.

Robert I. Williamson, County Attorney (Robert J. Clune of counsel), for respondent.

GREENBLOTT, SWEENEY, MAIN and MIKOLL, JJ., concur.

MAHONEY, P. J.

Petitioners, nonresident landowners, sought a hearing to review respondent's assessment of their property in Ithaca. The application was made on May 9, 1978, which was timely under section 508 of the Real Property Tax Law, but too late under Tompkins County local laws (Local Laws, 1970, No. 1 of County of Tompkins). Accordingly, the respondent declined to grant a hearing to review petitioners...

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