New York Court of Appeals
In the Matter of Great Eastern Mall, Inc. v. Leo Condon, as Assessor of the Town of Victor, Respondents In the…
May 8, 197536 N.Y.2d 544
Summary
The New York Court of Appeals held that service of a tax assessment petition on a deputy town clerk satisfied the statutory requirement of section 708, and that the petitions were not jurisdictionally defective despite not naming all assessors or the Town of Victor, because no substantial right was prejudiced. The Court reversed the Appellate Division and reinstated the Special Term orders denying the motions to dismiss.