In the Matter of L & Q Realty Corp.. v. Assessor
| Citation | 2010 N.Y. Slip Op. 02564,71 A.D.3d 1025,896 N.Y.S.2d 886 |
| Parties | In the Matter of L & Q REALTY CORPORATION, respondent,v.ASSESSOR, et al., appellants. |
| Decision Date | 23 March 2010 |
| Court | New York Supreme Court Appellate Division |
71 A.D.3d 1025
896 N.Y.S.2d 886
2010 N.Y. Slip Op. 02564
In the Matter of L & Q REALTY CORPORATION, respondent,
v.
ASSESSOR, et al., appellants.
Supreme Court, Appellate Division, Second Department, New York.
March 23, 2010.
John Ciampoli, County Attorney, Mineola, N.Y. (Karen Hutson of counsel), for appellants.Meyer, Suozzi, English & Klein, P.C., Garden City, N.Y. (Andrew J. Turro of counsel), for respondent.
[71 A.D.3d 1025] In related proceedings pursuant to RPTL article 7 to review the tax assessments of the petitioner's real property for tax years 1994/1995 through 2007/2008, the appeal, as limited by the appellants' brief, is from so much of an order of the Supreme Court, Nassau County (Bucaria, J.), entered July 16, 2008, as granted the petitioner's motion to restore the proceeding referable to tax year 1993/1994 to the trial calendar and, in effect, to restore the other proceedings for subsequent tax years to active status.
ORDERED that the order is affirmed insofar as appealed from, with costs.
In or around 1993, the petitioner L & Q Realty Corporation (hereinafter L & Q Realty) commenced a proceeding in the Supreme Court, Nassau County, against the Assessor, Board of Assessors, and the Assessment Review Commission of the County of Nassau (hereinafter collectively the County) pursuant to RPTL article 7 to review the tax assessment for tax year 1993/1994 on certain real property it owns in Freeport (hereinafter the original proceeding). Subsequently, L & Q Realty commenced additional proceedings in the Supreme Court against the County pursuant to RPTL article 7 to review the tax assessments on the subject property for the tax years 1994/1995 [71 A.D.3d 1026] through 2007/2008 (hereinafter the subsequent related proceedings).
In the interim, in or around April 1997, L & Q Realty filed a note of issue with respect to the original proceeding. Subsequently, on October 6, 1998, the original proceeding appeared on the trial calendar. On that date, pursuant to certain procedures that former Justice Leo F. McGinity had implemented years earlier in an attempt to reduce the backlog of tax certiorari proceedings on the trial calendar, the original proceeding was removed from the trial calendar so that the County could obtain a preliminary appraisal, after which the parties could try to settle the matter. Thereafter, L & Q Realty's subsequent related proceedings were marked “inactive pre-note.”
Ultimately, on or about December 21, 2007, with the...
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