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MATTER OF PARKWAY PLAZA, L.P. v. ASSESSOR OF CITY OF CANANDAIGUA

269 A.D.2d 811 (2000)

703 N.Y.S.2d 790

In the Matter of PARKWAY PLAZA, L.P., Appellant, v. ASSESSOR OF CITY OF CANANDAIGUA, Respondent, et al., Respondent.

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

Decided February 16, 2000.

Order unanimously affirmed without costs.

Memorandum:

Petitioner commenced this proceeding pursuant to article 7 of the Real Property Tax Law to obtain judicial review of its assessment for the 1996/1997 tax year. Petitioner appeals from an order granting the motion of the Assessor of the City of Canandaigua (respondent) to dismiss the petition on the ground that petitioner had willfully failed to comply with a...

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