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Matter of Sears, Roebuck v. Bd. of Assessors

Appellate Division of the Supreme Court of New York, Third Department
Apr 9, 1992
182 A.D.2d 970 (N.Y. App. Div. 1992)

Opinion

April 9, 1992

Appeal from the Supreme Court, Broome County (Fischer, J.).


The question presented on this appeal is whether Supreme Court properly found that petitioner's failure to designate a return date, in its otherwise facially complete notice of petition seeking review of its property tax assessment, was a curable nonjurisdictional defect. The question is answered in the affirmative.

As Supreme Court found, the notice and petition were timely served and the failure to state the return date in the petition was corrected by the subsequent filing and service of a notice of motion by petitioner, together with the original notice and petition, and a request for judicial intervention with assignment of the return date to be made by the Supreme Court Clerk (see, 22 NYCRR 202.8 [b]; 202.9). Applicable case law governing commencement of proceedings brought pursuant to RPTL article 7 to review property assessments support Supreme Court's decision (see, Grant Co. v Srogi, 52 N.Y.2d 496, 513; Matter of Caldor, Inc. v Board of Assessors, 142 A.D.2d 57, 59; see also, Matter of Batavia Enters. v Assessor of Town of Batavia, 72 A.D.2d 912, 912-913). Significantly, Matter of Batavia Enters. v Assessor of Town of Batavia (supra) held that the defect in a petition served in an RPTL proceeding containing a premature return date (scheduled shorter than the required 20-day minimum) was not jurisdictional in nature, but merely an irregularity. Respondents' reliance on Matter of RECYCLE v Lacatena ( 163 A.D.2d 693) is misplaced. The RECYCLE case involved a special proceeding pursuant to CPLR article 78, the commencement of which is governed by CPLR 403 (a), and not RPTL article 7 (see, Matter of Caldor, Inc. v Board of Assessors, supra, at 59).

Weiss, P.J., Mercure, Crew III and Casey, JJ., concur. Ordered that the order is affirmed, with costs.


Summaries of

Matter of Sears, Roebuck v. Bd. of Assessors

Appellate Division of the Supreme Court of New York, Third Department
Apr 9, 1992
182 A.D.2d 970 (N.Y. App. Div. 1992)
Case details for

Matter of Sears, Roebuck v. Bd. of Assessors

Case Details

Full title:In the Matter of SEARS, ROEBUCK COMPANY, Respondent, v. BOARD OF ASSESSORS…

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

Date published: Apr 9, 1992

Citations

182 A.D.2d 970 (N.Y. App. Div. 1992)
582 N.Y.S.2d 566

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