NATL. GYPSUM v. ASSESSOR


4 N.Y.3d 680 (2005)

830 N.E.2d 1137

797 N.Y.S.2d 809

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

Court of Appeals of the State of New York.

Decided June 7, 2005.


Attorney(s) appearing for the Case

Brown & Kelly, LLP, Buffalo (Karen Cook Serotte and Lisa T. Sofferin of counsel), for appellants.

Jerrold F. Janata & Associates, P.C., New City (Henry LaCap of counsel), for respondent.

Chief Judge KAYE and Judges CIPARICK, ROSENBLATT, GRAFFEO, READ and R.S. SMITH concur.


OPINION OF THE COURT

G.B. SMITH, J.

The issue here is whether the notice of petition in a tax certiorari proceeding pursuant to RPTL article 7 was jurisdictionally defective where petitioner included a return date that was later changed by court personnel. We conclude that it was not.

On July 16, 2002, petitioner sought to commence the instant tax certiorari proceeding in Supreme Court, Erie County when it filed and served a notice of petition and...

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