LEVEL 3 v. DeBELLIS

2008-04205.

72 A.D.3d 164 (2010)

895 N.Y.S.2d 110

In the Matter of LEVEL 3 COMMUNICATIONS, LLC, Appellant, v. ANTHONY V. DeBELLIS, Appointed Assessor for the City of Mount Vernon, et al., Respondents.

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

Decided January 19, 2010.


Attorney(s) appearing for the Case

Ingram Yuzek Gainen Carroll & Bertolotti, LLP, New York City ( Dean G. Yuzek , Roger Cukras and Jennifer B. Schain of counsel), for appellant.

Huff Wilkes, LLP, Tarrytown ( John D. Cavallaro and Michael V. Caruso of counsel), for Anthony V. DeBellis and others, respondents.

Robert F. Meehan , County Attorney, White Plains ( Stacy Dolgin-Kmetz and Thomas G. Gardiner of counsel), for Westchester County Board of Legislators and another, respondents.

DILLON, J.P., ANGIOLILLO and ENG, JJ., concur.


OPINION OF THE COURT

DICKERSON, J.

We are asked on this appeal primarily to determine whether a taxpayer's challenge to a municipality's assessment of the taxpayer's real property was time-barred, and whether the taxpayer's challenge is barred by virtue of its failure to exhaust its administrative remedies prior to seeking judicial review. Since the instant dispute involves the correction of errors in assessment pursuant to RPTL article 5, this proceeding...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases