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MATTER OF TOWN OF BABYLON v. PERRY

230 A.D.2d 802 (1996)

646 N.Y.S.2d 623

In the Matter of The Town of Babylon, Respondent, v. Fred N. Perry, Appellant

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

August 12, 1996

Ordered that the order is affirmed, with costs.

RPTL 525 (2) (a) provides, in relevant part, that on the date set for a hearing and determination of a complaint concerning a property tax assessment, "[i]f the person whose real property is assessed, or his agent or representative, shall willfully neglect or refuse to attend and be so examined, or to answer any question put to him relevant to the complaint or assessment...

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