Westchester Joint Water Works v Assessor of City of Rye

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The owner commenced tax certiorari proceedings against the City of Rye, challenging assessments for tax years 2002-2010. for Lot 9 and Lot 10. Lot 10 is within the Rye City School District. Lot 9, which the owner believed to be within that district, actually lies within Rye Neck Union School District. Under RPTL 708, within 10 days of service of the notice and petition on a municipality in a tax certiorari proceeding, a petitioner must mail a copy of those documents to the superintendent of schools of any district within which the assessed property is located. The owner did not comply with that requirements before reaching an agreement with the City. Before that tentative settlement was finalized, the owner recognized its error, notified the Rye District, mailed the petition and notice, and sought the Rye District's consent to settle. The District instead intervened. The court dismissed the petitions with prejudice for failure to comply with RPTL 708. The Appellate Division clarified that dismissal pertained to Lot 9, noting that the action may not be recommenced under CPLR 205(a). The Court of Appeals affirmed. A petitioner who ignores the RPTL 708 mailing requirements and denies a school district the opportunity to economically address a tax certiorari proceeding is not permitted to recommence a proceeding dismissed based upon such noncompliance; to do so would undermine the goals that prompted amendments to RPTL 708. View "Westchester Joint Water Works v Assessor of City of Rye" on Justia Law