Opinion
June 14, 1979
Appeal from the Supreme Court, Tompkins County, PAUL J. YESAWICH, JR., J.
Wiggins, Tsapis, Holmberg Galbraith (Dirk A. Galbraith of counsel), for appellants.
Robert I. Williamson, County Attorney (Robert J. Clune of counsel), for respondent.
Petitioners, nonresident landowners, sought a hearing to review respondent's assessment of their property in Ithaca. The application was made on May 9, 1978, which was timely under section 508 Real Prop. Tax of the Real Property Tax Law, but too late under Tompkins County local laws (Local Laws, 1970, No. 1 of County of Tompkins). Accordingly, the respondent declined to grant a hearing to review petitioners' assessment. The novel issue presented here on appeal is whether a local governing body, a county in this case, may alter the period in which nonresidents may seek review of their assessments. We think not and hold that subdivision 2 of section 508 Real Prop. Tax of the Real Property Tax Law is a mandatory directive to all local assessing bodies (see 2 Opns of Counsel of St Bd of Equal Assessment, No. 111, p 171).
All taxing power in this State is vested in the Legislature pursuant to section 1 of article III and section 1 of article XVI of the State Constitution (Sonmax, Inc. v. City of New York, 43 N.Y.2d 253, 257). A county may adopt local laws relating to the levy, collection and administration of local taxes as long as these local laws are consistent with State laws (N.Y. Const, art IX, § 2, subd [c], par [8]; Municipal Home Rule Law, § 10, subd 1, par [ii], cl a, subcl [8]; see, also, Matter of Heimbach v Mills, 91 Misc.2d 958, 963). Subdivision 2 of section 508 Real Prop. Tax of the Real Property Tax Law gives nonresidents until the third Tuesday in June to apply to the assessors on the board of review to fix the time for a hearing to review the assessment. Under the county rule, complaints with respect to assessments must be filed before the local Board of Assessment holds its review meeting which, in this case, was held on March 21. It is clear that the local rule contravenes State law and, therefore, cannot stand.
The county's reliance on section 302 Real Prop. Tax of the Real Property Tax Law is not persuasive. That section permits local governments to set their own date for determining the taxable status for property within their boundaries. But section 302 makes no reference to the period in which appeals to assessments must be made and is, therefore, unavailing. Furthermore, since a timely complaint to proper officers to correct an assessment is a precondition to judicial review (Real Property Tax Law, § 706; Matter of Onteora Club v. Board of Assessors of Town of Hunter, 17 A.D.2d 1008, affd 13 N.Y.2d 1170; Matter of City of Albany v Assessors of Town of Coeymans, 253 App. Div. 436), the county has in effect deprived nonresidents of judicial remedy by limiting the time in which to take an appeal. This the county cannot do where the State Legislature has otherwise spoken (cf. Matter of Duane Realty Corp. v Board of Assessors of Town of Rotterdam, 55 Misc.2d 1007). The notice issue is rendered moot by this decision.
The judgment should be reversed, on the law, with costs; the petition should be granted, and the matter remitted for further proceedings not inconsistent herewith.
GREENBLOTT, SWEENEY, MAIN and MIKOLL, JJ., concur.
Judgment reversed, on the law, with costs; petition granted, and matter remitted for further proceedings not inconsistent herewith.