Opinion
December 18, 1995
Appeal from the Supreme Court, Putnam County (Hickman, J.).
Ordered that the appeal of the defendant the Carmel Central School District is dismissed since it is not aggrieved by the portion of the order appealed from ( see, CPLR 5511); and it is further,
Ordered that the order is reversed insofar as reviewed, on the law, the motion to dismiss is granted, and the complaint is dismissed insofar as it is asserted against the appellants; and it is further,
Ordered that the appellants are awarded one bill of costs.
The plaintiffs' challenge to the assessment of their property, despite how it was termed in the complaint, is one properly brought pursuant to Real Property Tax Law article 7 ( see, 5A Warren's Weed, Taxes and Assessments, § 5.01; RPTL art 7; Niagara Mohawk Power Corp. v City School Dist., 59 N.Y.2d 262; Matter of Board of Mgrs. v Board of Assessors, 202 A.D.2d 417; Matter of Estate of Rogowsky v Board of Assessment Review, 191 A.D.2d 697). However, a condition precedent to bringing such a suit is the exhaustion of one's administrative remedies pursuant to Real Property Law article 5 ( see, 5A Warren's Weed, Taxes and Assessments, § 5.01; RPTL art 7; Niagara Mohawk Power Corp. v City School Dist., supra; Matter of Onteora Club v Board of Assessors, 17 A.D.2d 1008, affd 13 N.Y.2d 1170). The plaintiffs' alleged oral complaints to the tax assessor are insufficient to satisfy this condition precedent to judicial review ( see, Matter of Raer v Village Bd. of Trustees, 78 A.D.2d 989).
We have considered the appellants' remaining contentions and find them to be academic or without merit. O'Brien, J.P., Pizzuto, Santucci and Joy, JJ., concur.