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McDONALD'S v. TOWN ASSESSOR

159 Misc.2d 335 (1993)

604 N.Y.S.2d 485

In the Matter of McDonald's Corporation, Petitioner, v. Assessor for the Town of Hancock et al., Respondents.

Supreme Court, Delaware County.

October 29, 1993

Attorney(s) appearing for the Case

Leonard E. Sienko, Jr., Town Attorney, for respondents. Jerrold F. Janata, New City, for petitioner.

CARL J. MUGGLIN, J.

This is a motion to dismiss a special proceeding brought pursuant to the Real Property Tax Law to judicially review the tax assessment of petitioner's real estate in the Town of Hancock, New York.

For purposes of this motion, the parties agree that the tax assessment roll was completed and filed on June 30, 1993; that the notice of completion and filing was first published in the...

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