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IN THE MATTER OF EASTGATE CORPORATE PARK, LLC v. ASSESSOR, BOARD OF ASSESSMENT REVIEW OF THE TOWN OF GOSHEN

54 A.D.3d 1036 (2008)

In the Matter of EASTGATE CORPORATE PARK, LLC, Appellant, v. ASSESSOR, BOARD OF ASSESSMENT REVIEW OF THE TOWN OF GOSHEN et al., Respondents.

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

September 30, 2008.

Ordered that the order is affirmed, with costs.

In these tax certiorari proceedings, the petitioner failed to comply with the mandatory language of 22 NYCRR 202.59 (b) and (d) (1) by completely failing to file the required income and expense statements, and further by failing to timely serve those statements on the respondents before filing the notes of issue. Moreover, the petitioner made no showing of good cause to excuse the errors (see 22 NYCRR 202.1 [b...

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