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MATTER OF PENNINGTON v. BD. OF ASSESSORS OF VIL. OF ALEXANDRIA BAY

34 Misc.2d 336 (1962)

In the Matter of Charles D. Pennington et al., Petitioners, v. Board of Assessors of the Village of Alexandria Bay, Respondent.

Supreme Court, Jefferson County.

May 12, 1962

Attorney(s) appearing for the Case

Carter & Carter for petitioners. George P. McAloon for respondent.

J. ROBERT LYNCH, J.

This is a motion to dismiss a petition for judicial review of an assessment under article 7 of the Real Property Tax Law on the ground that the petition and notice were served by mail rather than personally.

Judicial review of an assessment is a proceeding (Real Property Tax Law, § 700). The same statutes and rules apply to the service of papers commencing a proceeding as apply...

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