You are here: / / Failure to Personally Serve Petitions for Tax Assessment Reductions as...

Failure to Personally Serve Petitions for Tax Assessment Reductions as Required by the Real Property Tax Law Mandated Dismissal of the Petitions

The Third Department determined the petitions seeking a reduction in tax assessments should have been dismissed because they were served by certified mail.  The controlling statute, Real Property Tax Law (RPTL) 708 (1) requires personal service.  Service by certified mail was not a technical defect which could be overlooked:

RPTL 708 (1) required petitioners to personally serve the designated assessment officer, which they admittedly failed to do, and — as this Court previously has observed — “the statute. . . does not permit service by certified mail” … . Further, the case law makes clear that “CPLR 2001 may be used to cure only a technical infirmity” … , and the Court of Appeals has cautioned that “simply mailing the [relevant pleadings] to [a] defendant . . . would present more than a technical infirmity, even if [the] defendant actually receives the [pleadings], inasmuch as [mailing] in general introduce[s a] greater possibility of failed delivery” … . In this regard, we reject petitioners’ assertion that, because the relevant pleadings were served via certified mail, as opposed to first class mail, the admitted service defect may be said to fall within the realm of a technical infirmity. Simply put, inasmuch as petitioners’ service was defective, Supreme Court should have granted respondents’ motions to dismiss the petitions. Matter of Karl v Martin, 2015 NY Slip Op 02824, 3rd Dept 4-2-15

 

You might also like
DEFENDANT WAS ENTITLED TO A HEARING ON HIS MOTION TO VACATE HIS GUILTY PLEA; DEFENDANT DEMONSTRATED DEFENSE COUNSEL PROVIDED ERRONEOUS INFORMATION ABOUT THE DEPORTATION CONSEQUENCES OF THE PLEA; AND DEFENDANT RAISED A QUESTION OF FACT ABOUT WHETHER HE WOULD HAVE DECIDED AGAINST PLEADING GUILTY HAD HE BEEN GIVEN ACCURATE INFORMATION ABOUT THE RISK OF DEPORTATION (THIRD DEPT).
Denial of Inmate’s Request for Evidence and Failure to Include Confidential Testimony Required Annulment
THE TRIAL PROOF COULD BE INTERPRETED TO SUPPORT AN INTENT TO CAUSE SERIOUS PHYSICAL INJURY (ASSAULT SECOND) OR AN INTENT TO CAUSE PHYSICAL INJURY (ASSAULT THIRD); DEFENDANT’S REQUEST THAT THE JURY BE INSTRUCTED ON ASSAULT THIRD AS A LESSER INCLUDED OFFENSE SHOULD HAVE BEEN GRANTED; NEW TRIAL ORDERED ON THAT COUNT (THIRD DEPT).
WHEN THE TERMS OF THE PLEA AGREEMENT WERE DISCUSSED BOTH TWO AND THREE-YEAR SENTENCES WERE MENTIONED; DEFENDANT WAS SENTENCED TO THREE YEARS; DEFENDANT’S GUILTY PLEA WAS THEREFORE NOT VOLUNTARY; THE ISSUE WAS NOT PRESERVED BY A MOTION AND WAS CONSIDERED IN THE INTEREST OF JUSTICE (THIRD DEPT).
New Factual Claim Made for the First Time at Trial by Defendant Triggered “Inconsistent Statements” Jury Charge; Prior Injuries to Child Admissible under Molineux
Standard for Upward Child Support Modification, Agreement Incorporated But Not Merged.
SNOWPLOW DRIVER WAS EXEMPT FROM STANDARD NEGLIGENCE AND DID NOT ACT RECKLESSLY IN THIS TRAFFIC ACCIDENT CASE, COURT OF CLAIMS REVERSED (THIRD DEPT).
Sole Custody to Mother Appropriate Because Voluntary Joint Custody No Longer Working

Categories

Sign Up for the Mailing List to Be Notified When the Site Is Updated.

  • This field is for validation purposes and should be left unchanged.

Copyright © 2026 New York Appellate Digest, Inc.
Site by CurlyHost | Privacy Policy

Graphic Designer Properly Found to Be an Employee Evidence of a Defendant’s Silence In Response to Questions Posed by the...