CPLR 205 (a), in turn, permits recommencement of what was a timely-commenced action within six months of a dismissal based on anything other than (1) a voluntary discontinuance; (2) failure to obtain personal jurisdiction over the defendant; (3) failure to prosecute; or (4) a final judgment upon the merits. In Matter of MM 1, LLC v LaVancher (72 AD3d 1497, 1498 [4th Dept 2010]), the Fourth Department permitted recommencement under CPLR 205 (a) of a proceeding dismissed pursuant to RPTL 708 (3) based on the petitioner's failure to comply with the mailing requirements of the latter statute. The Second Department took the same approach in Matter of Consolidated Edison Co. of N.Y., Inc. v Assessor & Bd. of Assessment Review for the Town of Pleasant Val. (82 AD3d 761, 763 [2d Dept 2011]).

As noted, RPTL 708(3) provides that, in a proceeding pursuant to RPTL article 7, where a petitioner fails to timely mail copies of a petition and notice of petition to the superintendent of an affected school district the petition shall be dismissed, “unless [the error is] excused for good cause shown.” CPLR 205(a), in turn, permits recommencement of what was a timely-commenced action within six months of a dismissal based on anything other than (1) a voluntary discontinuance; (2) failure to obtain personal jurisdiction over the defendant; (3) failure to prosecute; or (4) a final judgment upon the merits. In Matter of MM 1, LLC v. Lavancher, 72 A.D.3d 1497, 1498, 899 N.Y.S.2d 774 (4th Dept.2010), the Fourth Department permitted recommencement under CPLR 205(a) of a proceeding dismissed pursuant to RPTL 708(3) based on the petitioner's failure to comply with the mailing requirements of the latter statute. The Second Department took the same approach in Matter of Consolidated Edison Co. of N.Y., Inc. v. Assessor & Bd. of Assessment Review for the Town of Pleasant Val., 82 A.D.3d 761, 763, 918 N.Y.S.2d 169 (2d Dept.2011).