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MATTER OF WALDBAUM'S #122, INC. v. BD. OF ASSESSORS OF THE CITY OF MOUNT VERNON

58 N.Y.2d 818 (1983)

In the Matter of Waldbaum's #122, Inc., Appellant, v. Board of Assessors of the City of Mount Vernon et al., Respondents.

Court of Appeals of the State of New York.

Decided January 18, 1983.

Attorney(s) appearing for the Case

Michael T. Schroder for appellant.

Joseph S. Ragno, Corporation Counsel (Jerold S. Slate of counsel), for respondents.

Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, FUCHSBERG and MEYER concur; Judge SIMONS taking no part.

MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs.

Petitioner's failure to file a note of issue within four years from service of the 1977 petition or to obtain a stipulation or court order within the four-year period extending its time for filing required dismissal of that petition. Not only is section 718 of the Real Property Tax Law phrased in mandatory terms ("Unless a note of issue...

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