83 A.D.2d 749 | N.Y. App. Div. | 1981
Order unanimously affirmed, with costs. Memorandum: In these proceedings under article 7 of the Real Property Tax Law to review assessments on two parcels of land for the tax year 1978-1979, respondents appeal from orders which denied their motions to dismiss the petitions. The two parcels make up an apartment complex located on Stone Road in the Town of Greece. Respondents contend that the statements of complaint filed with the board of assessment review fail to comply with section 512 of the Real Property Tax Law and thus are jurisdictionally defective. As to one parcel, Tax Account No. 1787-500, respondents assert that the statement is neither signed nor verified as called for in the form provided by the review board, nor is it certified as required by section 512 of the Real Property Tax Law. The same arguments are asserted as to the statement of complaint concerning the second parcel, Tax Account No. 1795-000, except that no claim is made that the statement is not properly signed. None of the claimed defects requires a reversal. The signature of the authorized agent on the complaint for Tax Account No. 1787-500 was typewritten. Section 512 of the Real Property Tax Law does not require a