Village/Town of Scarsdale v. Moore

200 A.D.2d 623, 606 N.Y.S.2d 720, 1994 N.Y. App. Div. LEXIS 392

Opinion

—Consolidated proceedings pursuant to CPLR article 78 to review two determinations, both dated November 20, 1990, of Small Claims Assessment Review Hearing Officers acting under RPTL, article 7, title 1-A, which, after hearings, reduced the 1990 real estate tax assessments on the respondents’ properties.

Adjudged that the proceedings are dismissed, without costs or disbursements.

RPTL 736 (2) states: "A petitioner to an action pursuant to this title may seek judicial review pursuant to article seventy-eight of the civil practice law and rules provided that such review shall be maintained against the same parties named in the small claims petition”. RPTL permits "[a]n owner of real property claiming to be aggrieved by an assessment on real property * * * [to] file a petition for review pursuant to this article” (RPTL former 730 [1] [a]). A municipality is not authorized to seek judicial review pursuant to CPLR article 78 of such determinations (see, Matter of Board of Assessors v Hammer, 181 AD2d 885). Accordingly, the petition must be dismissed.

We find no merit in the petitioner’s other contentions (see, Matter of Cipollone v City of White Plains, 181 AD2d 887, 888). Ritter, J. P., Copertino, Pizzuto and Joy, JJ., concur.