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IN THE MATTER OF EASTGATE CORPORATE PARK, LLC v. ASSESSOR, BOARD OF ASSESSMENT REVIEW OF THE TOWN OF GOSHEN

2007-01618

2008 NY Slip Op 07243

IN THE MATTER OF EASTGATE CORPORATE PARK, LLC, appellant, v. ASSESSOR, BOARD OF ASSESSMENT REVIEW OF THE TOWN OF GOSHEN, ET AL., respondents.

Appellate Division of the Supreme Court of New York, Second Department.

Decided September 30, 2008.

Attorney(s) appearing for the Case

Tarshis, Catania, Liberth, Mahon & Milligram, PLLC, Newburgh, N.Y. (John D. Minehan and Patricia S. Perez of counsel), for appellant.

Van De Water and Van De Water, LLP, Poughkeepsie, N.Y. (David D. Hagstrom of counsel), for respondents.

Before: William F. Mastro, J.P., Robert A. Spolzino, Ruth C. Balkin, John M. Leventhal, JJ.

DECISION & ORDER

ORDERED that the order is affirmed, with costs.

In these tax certiorari proceedings, the petitioner failed to comply with the mandatory language of 22 NYCRR 202.59(b) and (d)(1) by completely failing to file the required income and expense statements, and further by failing to timely serve those statements on the respondents before filing the notes of issue. Moreover, the petitioner made no showing of good cause to excuse the errors...

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