Opinion
June 9, 1997
Appeal from the Supreme Court, Suffolk County (Werner, J.).
Ordered that the order is reversed, on the law, with costs, the motion is granted, and the proceedings are dismissed.
Real Property Tax Law § 525 (2) (a) provides, in relevant part, that on the date set for a hearing and determination of a complaint concerning a property tax assessment, "[i]f the person whose real property is assessed, or his agent or representative, shall willfully neglect or refuse to attend and be so examined, or to answer any question put to him relevant to the complaint or assessment, such person shall not be entitled to any reduction of the assessment subject to the complaint" (Real Property Tax Law § 525[a] [emphasis supplied]; see, Matter of Town of Babylon v. Perry, 230 A.D.2d 802; Matter of Fox Meadow Partners v. Board of Assessment Review, 227 A.D.2d 400). Here, the petitioners failed to produce documentation requested by the Board of Assessment Review (hereinafter the Board). Accordingly, the Board's determination that the petitioners' noncompliance was willful was supported by the record (see, Matter of Town of Babylon v. Perry, supra; Matter of Fox Meadows Partners v. Board of Assessment Review, supra).
Bracken, J.P., Copertino, Pizzuto and Santucci, JJ., concur.