Ordered that the order is reversed, on the law, with costs, the motion is denied, and the proceeding is reinstated.
When the appellants sought administrative review of their assessments (see, RPTL, art 7, tit 1-A), the respondent Board of Assessment Review (hereinafter the Board) requested additional documentation in order to render decisions on the complaints. The Board later dismissed the complaints on the ground that the appellants "negligently or willfully...
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