MATTER OF ZAPPALA v. HANN


198 A.D.2d 879 (1993)

604 N.Y.S.2d 443

In the Matter of Frank J. Zappala, Jr., Doing Business as Military Packard Enterprises, Respondent, v. Richard Hann, as Assessor of Town of Niagara, et al., Appellants. Niagara Wheatfield Central School District, Intervenor-Appellant

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

November 19, 1993


Order and judgment unanimously modified on the law and as modified affirmed without costs in accordance with the following Memorandum: Respondents and intervenor appeal from an order and judgment that reduced the assessments on petitioner's property located at 2590 Military Road in the Town of Niagara for the tax years 1988, 1989 and 1990.

Supreme Court should have dismissed the petition challenging the 1988 assessment because petitioner failed to file a timely complaint...

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