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MATTER OF NATIONAL GYPSUM COMPANY, INC. v. ASSESSOR OF TOWN OF TONAWANDA

8 A.D.3d 953 (2004)

778 N.Y.S.2d 591

In the Matter of NATIONAL GYPSUM COMPANY, INC., Appellant, v. ASSESSOR OF TOWN OF TONAWANDA et al., Respondents, and KENMORE TONAWANDA UNION FREE SCHOOL DISTRICT BOARD OF EDUCATION, Intervenor-Respondent.

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

June 14, 2004.

It is hereby ordered that the order so appealed from be and the same hereby is reversed on the law without costs, the motion is denied and the petition is reinstated.

Memorandum:

Petitioner sought to commence this tax certiorari proceeding with respect to real property it owned in respondent Town of Tonawanda by filing a notice of petition and petition in the Erie County Clerk's Office pursuant to RPTL 704 and serving them on respondents the same day. The...

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