Matter of Younan v. City of Rome Assessor

Full title: IN THE MATTER OF HEKMAT YOUNAN et al., Appellants, v. CITY OF ROME…

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

Date published: Dec 31, 1998

256 A.D.2d 1122 (N.Y. App. Div. 1998)

684 N.Y.S.2d 804

Opinion

December 31, 1998

Appeal from Order of Supreme Court, Oneida County, Parker, J. — RPTL.

Order unanimously affirmed without costs. Memorandum: Supreme Court properly dismissed the petition in this tax certiorari proceeding. Petitioners failed to file proof of mailing of a copy of the petition to the Superintendent of Schools and County Treasurer within 10 days of the mailing as required by RPTL 708 Real Prop. Tax (3) and failed to demonstrate good cause for that failure. We reject petitioners' contention that the failure to file proof of mailing is a procedural irregularity that may be excused pursuant to CPLR 2001 without a showing of good cause. The application of CPLR 2001 to excuse such failure would nullify the requirement of RPTL 708 Real Prop. Tax (3) that good cause be shown ( see, McKinney's Cons Laws of N.Y., Book 1, Statutes § 144).

Present — Green, J. P., Wisner, Hayes, Balio and Fallon, JJ.