IN RE: MM 1 (2010)

MEMORANDUM AND ORDER

Appeals and cross appeal from an order of the Supreme Court, Onondaga County (James P. Murphy, J.), entered March 20, 2009 in a proceeding pursuant to RPTL article 7. The order, inter alia, dismissed the petition with permission to petitioner to commence a new proceeding pursuant to CPLR 205 within six months after termination of the proceeding.

It is hereby ORDERED that the order so appealed from is unanimously affirmed without costs.

Memorandum:  Petitioner commenced this proceeding pursuant to RPTL article 7 challenging its real property tax assessment.   Supreme Court granted the motion of intervenor-respondent Lafayette Central School District (District) and the cross motion of respondents Sherry Lavancher, Assessor of Town of Onondaga, and Board of Assessment Review for Town of Onondaga (collectively, Town respondents) “to the extent that they seek dismissal of the [p]etition pursuant to [RPTL 708(3) ] ․ with permission for [p]etitioner to commence a new proceeding within six months ․ pursuant to CPLR 205.”   We affirm.   Addressing first petitioner's cross appeal, we reject the contention of petitioner that the court erred in dismissing the petition based on its failure to mail a copy of the petition and notice to the superintendent of schools of the District as required by RPTL 708(3) (see Matter of Gatsby Indus.   Real Estate, Inc. v Fox, 45 AD3d 1480).

Patricia L. Morgan

Clerk of the Court