Summary
In Matter of Rose Mount Vernon Corp. v Assessor of City of Mount Vernon (15 AD3d 585), we held that a tax certiorari proceeding is properly dismissed where the petitioner fails to comply with the service and filing requirements of 22 NYCRR 202.59. My colleagues in the majority are willing to extend that holding to require dismissal solely for failure to comply with the filing requirement.
Summary of this case from Eastgate Corp. Park v. Assessment ReviewOpinion
2004-01269.
February 22, 2005.
In seven related tax certiorari proceedings, the petitioner appeals, as limited by its brief, from so much of an order of the Supreme Court, Westchester County (Dickerson, J.), entered December 29, 2003, as granted those branches of the respondents' motion which were to vacate the notes of issue and dismiss the petitions in the proceedings bearing index Nos. 20011/96, 15294/97, 15062/98, and 14735/99.
Before: Florio, J.P., Krausman, Goldstein and Mastro, JJ., concur.
Ordered that the order is affirmed insofar as appealed from, with costs.
Contrary to the petitioner's contention, the record supports the Supreme Court's conclusion that the petitioner failed to comply with the requirements for the proper and timely service and filing of the requisite income and expense statements pursuant to 22 NYCRR 202.59. Accordingly, under the circumstances presented, the Supreme Court properly granted those branches of the respondents' motion which were to vacate the notes of issue and dismiss the petitions ( see RPTL 718; Matter of Sullivan LaFarge v. Town of Mamakating, 94 NY2d 802; Matter of Pyramid Crossgates Co. v. Board of Assessors of Town of Guilderland, 302 AD2d 826; May v. Assessor of Town of Lancaster, 179 AD2d 1006). [ See 1 Misc 3d 906(A), 2003 NY Slip Op 51530(U) (2003).]