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MATTER OF ADVENTIST HOME, INC. v. BD. OF ASSESSORS OF THE TOWN OF LIVINGSTON

192 A.D.2d 1044 (1993)

597 N.Y.S.2d 216

In the Matter of Adventist Home, Inc., Appellant, v. Board of Assessors of the Town of Livingston et al., Respondents

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

April 29, 1993

Petitioner challenges the 1990 real property tax assessment of a portion of its property located in the Town of Livingston, Columbia County. In our view, Supreme Court properly dismissed the matter as time barred. In reaching this conclusion, we initially note that it is not disputed that the four-month Statute of Limitations set forth in CPLR 217 is applicable (see generally, Kahal Bnei Emunim & Talmud Torah Bnei...

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