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1
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OPINION
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EXTRACTED KEY WORDS
RPTL ASSESSMENT COURT TAX ASSESSMENT DISMISS RPTL FORMER MEMORANDUM AFFIRM RESPONDENTS ASSESSMENT REVIEW PARCEL PARTIES APPELLATE DIVISION LAND JUDGE LEGISLATIVE HISTORY RE-ENACTMENT PYRAMIDING BILL COSTS SULLIVAN MAMAKATING MOTION FILING MANDATORY COURT CALENDAR STIPULATE CONTENTION LANGUAGE |
99 N.Y. Int. 0153.
November 18, 1999
(99 NY Int. 0153)
Decided November 18, 1999
_________________________________________________________________
This opinion is uncorrected and subject to revision before publication
in the New York Reports.
_________________________________________________________________
MEMORANDUM:
MEMORANDUM:
The order of the Appellate Division should be affirmed, with costs.
On July 27, 1989, petitioner Sullivan LaFarge commenced a Real
Property Tax Law (RPTL) article 7 proceeding against respondents Town
of Mamakating, the Town's assessors and its Board of Assessment
Review, as well as against Sullivan County, challenging the 1989 tax
assessment of a parcel of land located in the Town of Mamakating.
Petitioner subsequently commenced tax assessment proceedings against
respondents in 1990, 1991 and 1992 regarding the same parcel of land,
and in 1992 regarding the assessment of a different parcel. From 1991
to 1996, the parties participated in several court conferences and
settlement negotiations, made discovery requests, and filed
appraisals.
On October 3, 1996, respondents moved to dismiss all of the petitions
on the ground that petitioner failed to file notes of issue within the
time period prescribed by RPTL former section 718. (n.1) Petitioner
opposed the motion arguing that because the parties had taken certain
steps with respect to the proceedings from the filing of the first
petition, mandatory dismissal pursuant to RPTL 718 would be
contrary to the statute's intent.
Supreme Court granted respondents" motions and dismissed the
petitions. The Appellate Division unanimously affirmed (257 AD2d 752).
We now affirm the Appellate Division order.
RPTL former section 718 states that,
%Unless a note of issue is filed and the proceeding is placed on
the court calendar within four years from the date of the service
of the petition or petition and notice, the proceeding thereon
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