STEIN, J.
Petitioners, the owners of real property located in the Town of Harrietstown, Franklin County, commenced this CPLR article 78 proceeding seeking to annul the Town's 2007 assessment roll. Respondent Town Assessor, respondent Town of Harrietstown and respondent members of the Town Board (hereinafter collectively referred to as respondents) successfully moved to dismiss the petition as time-barred. On petitioners' appeal, we now affirm.
In 2006, respondents...
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