You are here: / / Failure to Comply with Statutory Notice Requirements Required Dismissal...
,

Failure to Comply with Statutory Notice Requirements Required Dismissal of Action Seeking Review of Real Property Tax Assessments—Such a Dismissal is On the Merits

The Second Department determined dismissal of the proceeding questioning the assessment of a parcel of land was properly dismissed because the petitioner failed to comply with the notice requirements of Real Property Tax Law (RPTL) 708(3).  The court noted that such a dismissal is on the merits:

Contrary to the Supreme Court’s determination, the City had standing to seek dismissal of the proceedings based on the petitioner’s failure to give notice of the proceedings to the Superintendent of the District pursuant to RPTL 708(3) … .

As the petitioner correctly concedes on appeal, it failed to give notice of the proceedings to the Superintendent of the District pursuant to RPTL 708(3), and lacked good cause for its failure. * * *

Since a dismissal pursuant to RPTL 708(3) operates as a dismissal upon the merits, the relief afforded by CPLR 205(a) is unavailable … . Matter of Westchester Joint Water Works v Assessor of City of Rye, 2014 NY Slip Op 06208, 2nd Dept 9-17-14

 

You might also like
QUESTION OF FACT WHETHER OPERATOR OF A SKATING RINK PROVIDED PROPER SUPERVISION AND THEREFORE WHETHER THE ASSUMPTION OF RISK DOCTRINE APPLIED, PLAINTIFF ALLEGED SHE WAS PUSHED TO THE ICE BY AN UNRULY SKATER (SECOND DEPT).
Criteria for Whether Public Employer/Employee Dispute Is Arbitrable Explained
CANCELLATION AND DISCHARGE OF A MORTGAGE PURSUANT TO RPAPL 1501 (4) MUST BE SOUGHT BY AN ACTION OR COUNTERCLAIM, NOT BY A MOTION (SECOND DEPT).
WHETHER THE DEFENDANT FIRST STOPPED AT THE STOP SIGN OR DROVE THROUGH THE STOP SIGN DOESN’T MATTER BECAUSE EITHER WAY THE VEHICLE AND TRAFFIC LAW WAS VIOLATED; PLAINTIFF’S MOTION TO SET ASIDE THE DEFENSE VERDICT IN THIS INTERSECTION TRAFFIC ACCIDENT CASE SHOULD HAVE BEEN GRANTED (SECOND DEPT).
HEARSAY IS ADMISSIBLE IN ADMINISTRATIVE PROCEEDINGS AND MAY CONSTITUTE THE SOLE BASIS FOR A DETERMINATION (SECOND DEPT).
No “Reasonable Suspicion,” Defendant Should Not Have Been Stopped and Detained.
NEGLECT FINDING AGAINST MOTHER AND FATHER BASED UPON THE CHILD’S BRUISES NOT SUPPORTED BY THE EVIDENCE (SECOND DEPT).
Court Should Not Have Ruled Defendant Could Be Cross-Examined About His Prior Possession of Guns Under Sandoval—Possession of Guns Has No Bearing on Credibility

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

Governmental Immunity Re: Plaintiff Does Not Insulate Governmental Defendants... Abuse of Discretion to Grant Conditional Order of Preclusion and to Deny Late...