Opinion
May 10, 1999
Appeal from the Supreme Court, Rockland County (Palella, J.).
Ordered that the order is reversed insofar as appealed from, on the law, with costs, the motion is granted, and proceedings to review the assessments for the tax years 1994-1995 and 1995-1996 are dismissed.
With respect to the proceeding to review the real property tax assessments for the 1994-1995 tax year, the record reveals that the petitioner filed an affidavit of service on August 23, 1994, which was more than 15 days after the 30-day Statute of Limitations expired ( see, RPTL 702 Real Prop. Tax[2]). With respect to the proceeding regarding the 1995-1996 tax year, the record reveals that the petitioner never filed an affidavit of service or any other acceptable proof of service within the statutory period. Inasmuch as the petitioner failed to timely file proof of service, the 1994-1995 and 1995-1996 proceedings were automatically deemed dismissed pursuant to CPLR former 306-b N.Y.CPLR (a) ( see, Bochen v. Schieffelin Somerset Co., 242 A.D.2d 314; Mohammed v. Elassal, 226 A.D.2d 509; cf., Matter of Blue Hill Plaza Assocs. v. Assessor[s] of Town of Orangetown, 260 A.D.2d 476; Matter of Goshen Shopping Assocs. v. Assessor[s] of Town of Goshen, 260 A.D.2d 481).
As we have recently held, the current version of CPLR 306-b, which became effective on January 1, 1998 (L 1997, ch 476, § 2), may not be applied retroactively ( see, Connor v. Deas, 255 A.D.2d 287; see also, Floyd v. Salamon Bros., 249 A.D.2d 139). Accordingly, the Supreme Court's conclusion to the contrary was in error.
Mangano, P. J., H. Miller, Feuerstein, Schmidt and Smith, JJ., concur.