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GARTH v. BD. OF ASSESSMENT REV.

No. 129.

13 N.Y.3d 176 (2009)

In the Matter of LEONID G. GARTH, Appellant, v. BOARD OF ASSESSMENT REVIEW FOR TOWN OF RICHMOND, Respondent.

Court of Appeals of New York.

Decided October 15, 2009.

Attorney(s) appearing for the Case

Woods Oviatt Gilman LLP, Rochester (Sean T. Hanna of counsel), for appellant.

Jones & Morris, Victor (Michael A. Jones, Jr., of counsel), for respondent.

Judges CIPARICK, GRAFFEO, READ, SMITH, PIGOTT and JONES concur.

OPINION OF THE COURT

Chief Judge LIPPMAN.

Petitioner pro se commenced this RPTL article 7 tax proceeding to challenge the 2006 assessment of his real property located in the Town of Richmond by filing and serving on respondent Board of Assessment Review for the Town of Richmond a petition with a notice of petition that contained no return date. The Board promptly moved to dismiss the petition for lack of personal...

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