MATTER OF HAZELTINE CORP. v. BD. OF ASSESSORS


230 A.D.2d 907 (1996)

646 N.Y.S.2d 883

In the Matter of Hazeltine Corporation, Respondent, v. Board of Assessors et al., Appellants

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

August 26, 1996


Ordered that the order is affirmed, with costs.

Contrary to the appellants' contention, the petitioner timely filed its Note of Issue on the tax reduction claim for tax year 1988/89 in early 1992, which was within the four-year Statute of Limitations required by RPTL 718, after which a claim is to be deemed "abandoned" (cf., Matter of Pherbo Realty Corp. v Board of Assessors, 104 A.D.2d 1037...

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