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MATTER OF OWEN v. COMSTOCK

231 A.D.2d 898 (1996)

648 N.Y.S.2d 487

In the Matter of James E. Owen et al., Respondents, v. Alan B. Comstock, as Town of Jerusalem Assessor, Appellant

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

September 27, 1996

Order insofar as appealed from unanimously reversed on the law without costs, motion granted and petition dismissed.

Memorandum:

In this tax certiorari proceeding pursuant to RPTL article 7, respondent assessor appeals from that part of an order denying his motion to dismiss for petitioners' failure timely to file proof of service pursuant to CPLR 306-b (a). Respondent filed the final 1994 assessment roll on July 1, 1994. Under RPTL 702 (2), petitioners had...

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