RICHMAN v. BD. OF ASSESSMENT OF TOWN OF PAMELIA


168 A.D.2d 902 (1990)

Allen Richman, Appellant, v. Board of Assessment of Town of Pamelia, Respondent

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

December 21, 1990


Order unanimously affirmed without costs.

Memorandum:

The record reveals that the assessment roll involving the subject property was completed and filed on or before July 1, 1989. The 30-day Statute of Limitations for commencement of a review of that assessment (see, Real Property Tax Law § 702 [2]) expired on Monday, July 31, 1989. Therefore, service of the notice and petition on August 1, 1989 was untimely, and the petition should have been dismissed...

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