Taxation – Dismissal of Article 78 proceeding challenging assessor’s methodology was warranted for failure to join necessary parties

Windy Ridge Farm v. Assessor of Town of Shandaken ,(N.Y.) (full text)

A county and school district were subject to the court’s jurisdiction, within the meaning of the statute governing the joinder of necessary parties, in an Article 78 proceeding challenging the constitutionality of the assessment methodology used by the town assessor for a certain tax year, even though the statute of limitations on claims against them had expired; the expired statute of limitations was not the equivalent of a jurisdictional defect. Therefore, the discretionary statutory factors considered by a court to determine whether to excuse joinder when a necessary party’s consent or appearance was required to obtain jurisdiction did not apply. However, dismissal of the proceeding was warranted for the failure to join necessary parties, even though the county and school district, which the petitioning property owners had failed to name as respondents in the original petition, were subject to the court’s jurisdiction, when, after being named as additional respondents in an amended petition, the county and school district established their right to the dismissal of the amended petition against them due to the expiration of the four-month limitations period.

Bronx Supreme Court Dismisses Challenge to Paterson Same-Sex Directive

JURIST – Paper Chase: New York judge dismisses challenge to same-sex marriage recognition

Judge Lucy Billings of the New York State Supreme Court dismissed [decision and order, PDF text]; a lawsuit Tuesday that challenged the decision made by New York Governor David Paterson to recognize out-of-state same-sex marriages .


Hat tip to Jurist Paperchase.