Malone Jr., J.
In November 2005, petitioners, all real property owners in the Town of Queensbury, Warren County, commenced this CPLR article 78 proceeding against respondents Town of Queensbury and Helen C. Otte, the Town's Assessor, seeking to annul the 2005 tax assessment roll as arbitrary, capricious and made in violation of the law. In lieu of answering, respondents moved to dismiss the petition, asserting that petitioners failed to join Warren County, the Lake...
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