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MATTER OF NEW YORK STATE ELECTRIC & GAS CORPORATION v. BOARD OF ASSESSORS OF THE TOWN OF VESTAL

285 A.D.2d 945 (2001)

727 N.Y.S.2d 567

In the Matter of NEW YORK STATE ELECTRIC & GAS CORPORATION, Respondent, v. BOARD OF ASSESSORS OF THE TOWN OF VESTAL, Appellant.

Appellate Division of the Supreme Court of the State of New York, Third Department.

Decided July 26, 2001.

Crew III, J.

On July 21, 1997, petitioner commenced this proceeding pursuant to RPTL article 7 seeking judicial review of a tax assessment of real property located in the Town of Vestal, Broome County, by filing the notice of petition and petition in the office of the Broome County Clerk and by serving the same upon the Town Clerk. On July 30, 1997, proof of service upon respondent was filed in the office of the Broome County Supreme and County Court Clerk, but not...

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