| Matter of Hall v Board of Assessors |
| 2009 NY Slip Op 01984 [60 AD3d 853] |
| March 17, 2009 |
| Appellate Division, Second Department |
| In the Matter of Lavinia Hall et al., Appellants, v Board ofAssessors et al., Respondents. |
—[*1] Lorna B. Goodman, County Attorney, Mineola, N.Y. (Rosanne Harvey of counsel), forrespondents.
In a proceeding pursuant to CPLR article 78 to review a determination of the AssessmentReview Commission of the County of Nassau dated August 22, 2006, the petitioners appeal froma judgment of the Supreme Court, Nassau County (De Maro, J.), entered January 11, 2007,which denied the petition and dismissed the proceeding.
Ordered that the judgment is affirmed, with costs.
The proper method for challenging excessive or unlawful real property tax assessments is bya tax certiorari proceeding pursuant to article 7 of the Real Property Tax Law (see RPTL706; Matter of Cathedral Fourth Dev.Corp. v Board of Assessors & Assessment Review Commn. of County of Nassau, 25 AD3d693, 694 [2006]). Where a board of assessment review grants a correction of errors petition,the property owner may seek judicial review of that determination by commencing such aproceeding within 30 days of the date of the mailing of the notice of the correction to theproperty owner (see RPTL 553 [4] [c]; Matter of Niagara Mohawk Power Corp. vTown of Potsdam Bd. of Assessors, 160 Misc 2d 606, 608-609 [1994], affd 216AD2d 775 [1995]; see also RPTL 552 [3]; 525 [4]).
The petitioners' challenge to the Assessment Review Commission of the County of Nassau's[*2]determination to grant the underlying correction of errorspetitions does not fall within any of the exceptions to this rule (see Matter of Bassett Mtn.Recreation Ctr. v Town of Jay Bd. of Assessors, 232 AD2d 934 [1996]; Matter ofKrugman v Board of Assessors of Vil. of Atl. Beach, 141 AD2d 175, 179-180 [1988]).Accordingly, their challenge should have been brought in a tax certiorari proceeding pursuant toReal Property Tax Law article 7 (see RPTL 553 [4] [c]; Matter of Niagara MohawkPower Corp. v Town of Potsdam Bd. of Assessors, 160 Misc 2d 606, 609 [1994],affd 216 AD2d 775 [1995]). Since, at the time the instant proceeding was commenced,an RPTL article 7 proceeding would have been untimely, this proceeding could not be convertedpursuant to CPLR 103 (c) and was properly dismissed (see RPTL 553 [4] [c]; Matter of Laurel Hill Farms, Inc., v Boardof Assessors of Nassau County, 51 AD3d 794, 795 [2008]; Matter of Cathedral Fourth Dev. Corp. vBoard of Assessors & Assessment Review Commn. of County of Nassau, 25 AD3d693, 694 [2006]). Rivera, J.P., Ritter, Covello and Angiolillo, JJ., concur.