Watson Boulevard Apartments, Inc. v. Huffcut
Cases that cite this one
4 later published cases cite this decision.
- Wyeth Ayerst Pharmaceuticals, Inc. v. Assessor of the Town of Champlain (Appellate Division of the Supreme Court of New York 2005)
- Barron v. Town of Esopus (Appellate Division of the Supreme Court of New York 1998)
- Allen v. Board of Assessors (Appellate Division of the Supreme Court of New York 1977)
- Rodriguez v. Board of Assessors (Appellate Division of the Supreme Court of New York 1976)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
Memorandum By The Court. Petitioners appeal from an order and judgment of the Supreme Court at Special Term dismissing their proceeding to review assessments of real property. As pertinent here, subdivision 1 of section 708 of the Real Property Tax Law provides: “ If the assessment to be reviewed was made by the assessors of an assessing unit, service shall be made by delivering three copies of the petition and notice to the clerk of such assessing unit”. It is conceded that service as thus provided was not effected. The failure to suffice the statute’s condition precedent is jurisdictionally fatal to the review sought. (Matter of Onteora Club v. Board of Assessors, 17 A D 2d 1008, uffid. 13 N Y 2d 1170.) Judgment and order affirmed, without costs. Herlihy, J. P., Reynolds, Taylor, Aulisi and Hamm, JJ., concur.
Case-law data current through September 30, 2026. Source: CourtListener bulk data.