James B. Nutter & Company v. County of Saratoga

Summary

The New York Court of Appeals held that a plaintiff may raise a factual question about a taxing authority’s compliance with the notice requirements of Real Property Tax Law §1125(1)(b) even when there is no proof that both the certified and first‑class mailings were returned. Accordingly, the Appellate Division’s order was reversed and the matter remanded for consideration of that issue.