MATTER OF LANDESMAN v. WHITTON


46 A.D.3d 827 (2007)

848 N.Y.S.2d 680

In the Matter of ARTHUR L. LANDESMAN, Appellant, v. DEBORAH A. WHITTON et al., Respondents.

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

Decided December 18, 2007.


Ordered that the order is affirmed insofar as appealed from, with one bill of costs.

At issue here is whether certain tax certiorari proceedings challenging tax assessments on the petitioner's property for the tax years 1999, 2002, 2003, and 2004 were properly dismissed pursuant to RPTL 708 (3). RPTL 708 (3) provides, in pertinent part, that in certain tax certiorari proceedings such as the proceedings at issue in the instant case, "one copy of the petition and notice...

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