95 A.D.2d 777 | N.Y. App. Div. | 1983
— In consolidated proceedings pursuant to article 7 of the Real Property Tax Law to review the assessment of petitioner’s real property, the intervenor Shoreham-Wading River School District appeals from an order of the Supreme Court, Suffolk County (Cromarty, J.), dated January 5, 1982, which granted the petitioner’s motion to remove the intervenor school district as a party. The appeal brings up for review so much of an order of the same court, dated June 14, 1982, as, upon granting reargument, adhered to the original determination. Appeal from order dated January 5,1982 dismissed as academic, without costs or disbursements. Said order was superseded by the order dated June 14, 1982, which was entered upon reargument. Order dated June 14, 1982 reversed insofar as reviewed, without costs or disbursements, order dated January 5,1982 vacated, and petitioner’s motion denied. Petitioner instituted these tax review proceedings challenging the real property tax assessments levied by the Town of Brookhaven upon it for the tax years 1976/1977,1977/1978 and 1978/1979. The Shoreham-Wading River School District then moved for leave to intervene in these proceedings and, after their motions went unopposed, Special Term granted the motions by decisions rendered in 1977, 1978 and 1979. At the time the school district’s motions to intervene were made and decided, a school district was liable, by law, for payment of any refund of the school portion of the property tax that would be owed to petitioner as a result of tax certiorari proceedings instituted pursuant to article 7 of the Real Property Tax Law (see Real Property Tax Law, § 726, subd 1, par [c] and its predecessor, Real Property Tax Law, former § 1316, subd 5). Accordingly, Special Term did not abuse its discretion when it originally granted the school district’s motions for leave to intervene in these proceedings (see Plantech Housing v Conlan, 74