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MATTER OF ROTBLIT v. BD. OF ASSESSORS &/OR BD. OF ASSESSMENT REVIEW OF THE VILL. OF RUSSELL GARDENS

121 A.D.2d 727 (1986)

In the Matter of Max Rotblit, Respondent, v. Board of Assessors and/or Board of Assessment Review of the Village of Russell Gardens, Appellant

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

June 30, 1986

Order affirmed insofar as appealed from, with costs.

The proceedings brought to review the tax assessments on the subject property for the tax years 1983/1984 and 1984/1985 were commenced in the name of Max Rotblit, although that individual had conveyed the subject property to his son and daughter on June 9, 1982. However, one of the record owners executed the authorizations for those petitions.

Under such circumstances, Special Term appropriately deemed the...

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