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MATTER OF SARSFIELD v. BD. OF ASSESSORS OF TOWN OF ISLIP

240 A.D.2d 506 (1997)

659 N.Y.S.2d 773

In the Matter of Paul Sarsfield et al., Respondents, v. Board of Assessors of Town of Islip et al., Appellants

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

June 9, 1997

Ordered that the order is reversed, on the law, with costs, the motion is granted, and the proceedings are dismissed.

Real Property Tax Law § 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...

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