Opinion
Decided September 24, 1981
Appeal from the Appellate Division of the Supreme Court in the Second Judicial Department, EDWIN KASSOFF, J.
Allen G. Schwartz, Corporation Counsel (Renee Modry and Leonard Olarsch of counsel), for appellants.
William E. Banfield and Donald N. David for respondent.
On summary consideration, order affirmed, with costs. Petitioner's service of a certified copy of the court order on which the claim for tax refund is premised within three years of the notice of entry of that order constitutes an application made within the three-year period mandated by subdivision 3 of section 726 of the Real Property Tax Law (Matter of 860 West Tower v Levy, 53 N.Y.2d 450).
Concur: Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER.