Much transpired in 2009 in the fields of tax certiorari, eminent domain and real property tax exemptions. Specifically, the courts continue to explore the ramifications Kelo v. City of New London1, the appropriate periods for the filing of tax assessment challenges, how to value newly constructed property, selective reassessment and how to value trade fixtures.
The Court of Appeals
In Garth v. Board of Assessment Review for the Town of Richmond,2 a tax certiorari case in which the Court of Appeals concluded “that personal jurisdiction is not lacking in an RPTL article 7 proceeding where the petitioner omits the return date from the notice of petition.” The court noted that setting a proper return date depends, in part, upon a given judge’s rules and that it’s decision only applied in situations “where petitioner is unable to designate a return date” and “we have no occasion to address the rules applicable to other types of special proceedings.”
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