Archive | Aggrieved Person

STANDING TO FILE A TAX CERTIORARI PETITION – AN EVERCHANGING DEFINITION

On May 10, 2018, we blogged about a tax certiorari decision handed down by the Appellate Division, Second Department, Matter of Larchmont Pancake House v Board of Assessors, 153 AD2d 521 (Aug. 2, 2017).  The decision caused great concern to the bar because it held that while a tenant who is responsible for the payment of real estate taxes is an aggrieved party within the meaning of the RPTL because the assessments had a direct adverse affect on its pecuniary interests.  The tenant may not proceed because RPLT articles require… read more

Posted in Aggrieved Person, Standing, Tax Certiorari
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