In the Matter of Carol Miller, Appellants v. Board of Assessors, Respondents

Summary

The New York Court of Appeals held that a tax certiorari petition lacking a written authorization at filing is not a jurisdictional defect and that a defect cured before the return date requires denial of a motion to dismiss. The Court reversed the Appellate Division’s dismissal of the petition with respect to sixteen of the seventeen properties, finding no waiver of the defect for those properties. The decision also affirmed that a failure to timely object can constitute a waiver, as applied to the remaining property.