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MATTER OF NICOLA v. BOARD OF ASSESSORS OF THE TOWN OF NORTH ELBA

46 A.D.3d 1161 (2007)

847 N.Y.S.2d 763

In the Matter of MICHAEL NICOLA, Appellant, v. BOARD OF ASSESSORS OF THE TOWN OF NORTH ELBA, Respondent.

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

Decided December 20, 2007.

Spain, J.

In this RPTL article 7 proceeding, petitioner challenges the real property tax assessment of property located at 211 Main Street in the Village of Lake Placid, Town of North Elba, Essex County. The petition and notice of petition were mailed in July 2005, with a return date of September 10, 2005. Relying on RPTL 712, respondent did not answer, allowing the allegations in the petition to be "deemed denied" (RPTL 712 [1]). Petitioner filed a note of issue...

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