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


46 A.D.3d 1163 (2007)

847 N.Y.S.2d 765

In the Matter of JOSEPH SESSA, 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 2004 tax assessment of real property located at 101 Mirror Lake Drive in the Village of Lake Placid, Town of North Elba, Essex County. Supreme Court granted respondent's motion to dismiss the proceeding for lack of personal jurisdiction. On petitioner's appeal, we now reverse.

Petitioner filed the petition challenging the 2004 assessment in July...

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