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VILLAGE SQ. OF PENNA v. SEMON

290 A.D.2d 184 (2002)

736 N.Y.S.2d 539

In the Matter of VILLAGE SQUARE OF PENNA, INC., Respondent, v. CHRIS SEMON, as Assessor of the Town of Colonie, et al., Appellants.

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

January 24, 2002.

Attorney(s) appearing for the Case

Tabner, Ryan & Keniry, Albany (William F. Ryan, Jr., of counsel), for appellants.

Bond, Schoeneck & King LLP, Albany (Mary Ellen Ladouceur of counsel), for respondent.

PETERS, MUGGLIN, ROSE and LAHTINEN, JJ., concur.

OPINION OF THE COURT

MERCURE, J. P.

Petitioner commenced this proceeding to challenge the tax assessment on real property located in the Town of Colonie, Albany County. It is undisputed that the notice of petition and petition were filed in the Albany County Clerk's office on July 28, 2000 and served upon the Clerk of the Town of Colonie on July 31, 2000. Through error, however, petitioner failed to mail a copy of the notice of petition and petition to the...

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