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MATTER OF SHUBERT ORG. INC. v. TAX COMMN. OF THE CITY OF N.Y.

258951/07, 8629, Nos. 259372/08, 262003/09, 263143/10, 261555/11, 8628.

170 A.D.3d 453 (2019)

93 N.Y.S.3d 569

2019 NY Slip Op 01655

In the Matter of The Shubert Organization Inc., Appellant, v. Tax Commission of the City of New York et al., Respondent.

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

Decided March 7, 2019.

The court erred in granting respondents' motion pursuant to RPTL 718 (1) to dismiss the subject petitions on the ground that the proceedings had been abandoned as a matter of law due to petitioner's failure to timely file the notes of issue. Pursuant to a January 26, 2016 so-ordered stipulation, the notes of issue pertaining to the subject petitions had to be filed "on or about September 1, 2016." Applying a "reasonableness" analysis to whether petitioner's filing of those...

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