Opinion
2005-01727.
November 7, 2005.
In a proceeding, inter alia, pursuant to CPLR article 78 to review a determination of the respondents dated February 27, 2004, finding the petitioners liable for interest on real estate taxes for the tax years July 1, 1992, through June 30, 2001, the petitioners appeal from a judgment of the Supreme Court, Richmond County (Giacobbe, J.), dated January 5, 2005, which dismissed the proceeding as time-barred.
Howard M. File, P.C., Staten Island, N.Y., for appellants.
Michael A. Cardozo, Corporation Counsel, New York, N.Y. (Frances J. Henn and Christopher M. Kubiak of counsel), for respondents.
Before: H. Miller, J.P., Santucci, Goldstein and Dillon, JJ., concur.
Ordered that the judgment is affirmed, with costs.
The instant proceeding was properly dismissed as time-barred ( see CPLR 217; Matter of Adventist Home v. Board of Assessors of Town of Livingston, 83 NY2d 878; Matter of Castroll v. Incorporated Vil. of Head of Harbor, 2 AD3d 443).