Order unanimously affirmed with costs.
Memorandum:
Petitioner commenced these proceedings pursuant to RPTL article 7 seeking review of tax assessments of its property by respondent Town of New Hartford (Town) for the years 1997-1998 and 1998-1999 by filing the notices of petition and petitions with the Oneida County Clerk on July 30, 1997 and July 31, 1998. New Hartford Central School District (School District) received hand-delivered copies of the notices...
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