S & A ASSOCS. — POUGHKEEPSIE v. BD. OF ASSESSORS OF THE CITY OF POUGHKEEPSIE


84 A.D.2d 748 (1981)

S&A Associates — Poughkeepsie, Respondent, v. Board of Assessors of the City of Poughkeepsie et al., Appellants

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

November 2, 1981


Order affirmed, without costs or disbursements.

We concur with Special Term that the phrase "for each of the tax years involved" (22 NYCRR 678.3 [b]) means only that the petitioner must submit along with its note of issue a statement of income and expenses relevant to each of the assessments to be reviewed. In the instant matter, the submission of a 1980 statement was sufficient as petitioner sought review of an assessment for the tax year 1981 but with a taxable...

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