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Matter of Deering Realty Corp. v. Podeyn

Appellate Division of the Supreme Court of New York, Second Department
Jan 14, 1963
18 A.D.2d 821 (N.Y. App. Div. 1963)

Summary

In Matter of Deering Realty Corp. v. Podeyn (18 A.D.2d 821, 822) the Second Department held that the filing and the service of the petition and notice prescribed by statute could be waived by stipulation.

Summary of this case from Mtr. of Van Patten v. Bd. of Assessors

Opinion

January 14, 1963


In tax certiorari proceedings, to review the assessments for various tax years affecting the real property of the several petitioners, in which 10 orders were made by the Supreme Court, Nassau County, pursuant to section 96 of the Civil Practice Act, granting consolidation of the proceedings for the different tax years as to each parcel, the Board of Assessors of Nassau County appeal, as limited by their brief, from so much of seven of said orders dated July 12, 1962 and from so much of three of said orders dated July 31, 1962, as granted the petitioners' respective motions: (a) to enforce a stipulation heretofore entered into between counsel for the petitioners and the Deputy County Attorney insofar as such stipulation waived the filing by petitioners of a statutory petition and notice for the 1959-1960 tax year; and (b) on the basis of such stipulation, to include, as one of the proceedings to be consolidated, the proceeding seeking a review of the assessment for said tax year upon the respective parcels of the petitioners. By order dated December 6, 1962, the appeal in Matter of Stackler v. Podeyn was discontinued upon consent of the parties. Orders, insofar as appealed from, affirmed, with one bill of $10 costs and disbursements to each group of petitioners filing a separate brief as respondents on this appeal. In our opinion, with respect to the 1959-1960 tax year, the stipulation made in open court between counsel for the petitioners and the Deputy County Attorney was sufficient to warrant the dispensation and waiver of the filing and the service of the petition and notice prescribed by statute (Real Property Tax Law, § 702; Nassau County Administrative Code, § 6-17.3; L. 1939, chs. 272, 704, as amd.). Beldock, P.J., Christ, Rabin and Hopkins, JJ., concur; Kleinfeld, J., taking no part.


Summaries of

Matter of Deering Realty Corp. v. Podeyn

Appellate Division of the Supreme Court of New York, Second Department
Jan 14, 1963
18 A.D.2d 821 (N.Y. App. Div. 1963)

In Matter of Deering Realty Corp. v. Podeyn (18 A.D.2d 821, 822) the Second Department held that the filing and the service of the petition and notice prescribed by statute could be waived by stipulation.

Summary of this case from Mtr. of Van Patten v. Bd. of Assessors

In Matter of Deering Realty Corp. v. Podeyn (18 A.D.2d 821), a petition, unwritten and unserved, was stipulated into existence and jurisdiction.

Summary of this case from Cale-Rome, Inc. v. Board of Assessors
Case details for

Matter of Deering Realty Corp. v. Podeyn

Case Details

Full title:In the Matter of DEERING REALTY CORP. et al., Respondents, v. EMIL M…

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

Date published: Jan 14, 1963

Citations

18 A.D.2d 821 (N.Y. App. Div. 1963)
236 N.Y.S.2d 869

Citing Cases

Slochowsky v. Nassau County Soc. Serv

The Appellate Division, Second Department, has expressly upheld the binding stipulatory authority of a Deputy…

Mtr. of Van Patten v. Bd. of Assessors

The appellants cite subdivision 3 of section 702, but it is obvious that its provisions are only applicable…