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IN THE MATTER OF WYETH AYERST PHARMACEUTICALS, INC. v. ASSESSOR OF THE TOWN OF CHAMPLAIN

24 A.D.3d 849 (2005)

804 N.Y.S.2d 861

In the Matter of WYETH AYERST PHARMACEUTICALS, INC., Respondent, v. ASSESSOR OF THE TOWN OF CHAMPLAIN et al., Appellants, and NORTHEASTERN CLINTON CENTRAL SCHOOL DISTRICT, Respondent. (And Three Other Related Proceedings.)

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

December 1, 2005.

CARPINELLO, J.

Petitioner seeks to challenge its 2003/2004 real property tax assessment for four parcels of property located in the Village of Rouses Point, Clinton County. It is undisputed, however, that service of each of the four petitions was by certified mail only. Respondents, having timely answered and raised lack of personal jurisdiction as an affirmative defense, unsuccessfully moved to dismiss the petitions on this ground. This appeal ensued.

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