This text of New York § 708 (Service) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
§ 708. Service. 1. Except in a city of over one million population\nhaving a tax commission, if the assessment to be reviewed was made by\nthe assessors of an assessing unit, service may be made by delivering\nthree copies of the petition and notice to:
(a)the clerk of such\nassessing unit, or, if there be no such clerk, then to the officer who\nperforms the customary duties of that official; or (b) the assessor or\nthe chairman of the board of assessors or the chief clerk of such\nassessor or board of assessors, or a deputy of any of such clerks or\nofficers authorized to receive such petition and notice. Such clerk or\nother officer, if other than the assessor or the chairman of the board\nof assessors, shall notify the assessors of the commencement of the\nproceeding.\n 2. In a city
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§ 708. Service. 1. Except in a city of over one million population\nhaving a tax commission, if the assessment to be reviewed was made by\nthe assessors of an assessing unit, service may be made by delivering\nthree copies of the petition and notice to: (a) the clerk of such\nassessing unit, or, if there be no such clerk, then to the officer who\nperforms the customary duties of that official; or (b) the assessor or\nthe chairman of the board of assessors or the chief clerk of such\nassessor or board of assessors, or a deputy of any of such clerks or\nofficers authorized to receive such petition and notice. Such clerk or\nother officer, if other than the assessor or the chairman of the board\nof assessors, shall notify the assessors of the commencement of the\nproceeding.\n 2. In a city of over one million population having a tax commission,\nservice of the petition shall be made by delivering a copy thereof to\nthe president of the tax commission of such city or his duly authorized\nagent.\n 3. Except in a city in which there is a city school district governed\nby the provisions of article fifty-two of the education law, or in a\nspecial assessing unit as defined in article eighteen of this chapter\nwhich is not a city or in a county governed by chapter three hundred\neleven of the laws of nineteen hundred twenty, as amended by chapter one\nhundred thirty of the laws of nineteen hundred thirty-five, one copy of\nthe petition and notice shall be mailed within ten days from the date of\nservice thereof as above provided to the superintendent of schools of\nany school district within which any part of the real property on which\nthe assessment to be reviewed is located and, in all instances, to the\ntreasurer of any county in which any part of the real property is\nlocated, and to the clerk of a village which has enacted a local law as\nprovided in subdivision three of section fourteen hundred two of this\nchapter if the assessment to be reviewed is on a parcel located within\nsuch village. Neither the school district nor any such county or village\nshall thereby be deemed to have been made a party to the proceeding.\nProof of mailing one copy of the petition and notice to the\nsuperintendent of schools, the treasurer of the county and the clerk of\nthe village which has enacted a local law as provided above shall be\nfiled with the court within ten days of the mailing. Failure to comply\nwith the provisions of this section shall result in the dismissal of the\npetition, unless excused for good cause shown.\n 4. Nothing in this subdivision shall affect the right to serve process\nin any other manner permitted by law.\n