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[*1]


Decided on February 8, 2006
Supreme Court, Rockland County



Orange and Rockland Utilities, Inc., Petitioner,
against
The Assessor and the Board of Assessment Review of the Town of
Orangetown and the TOWN OF ORANGETOWN, Respondents, -and -
PEARL RIVER UNION FREE SCHOOL DISTRICT and SOUTH
ORANGETOWN CENTRAL SCHOOL DISTRICT, Intervenors. For
Review, Under Article 7 of the Real Property Tax Law, of the
Assessment of certain Real Property in the said Town of Orangetown,
New York.




5343/05
David D. Hagstrom, Esq. Van De Water & Van De Water, LLP Attorneys for Intervenors 40 Garden Street POB 112 Poughkeepsie, NY 12602 Gary Schuller, Esq. Podell, Schwartz, Schechter & Banfield LLP Attorneys for Petitioner 605 Third Avenue New York, NY 10158 Stephen Ianello, Esq. Attorney for Petitioner Orange & Rockland Utilities, Inc. 4 Irving Place, Rm 1875-S New York, NY 10003 Dennis Micheals, Esq. Deputy Town Attorney Orangetown Town Hall Orangetown, NY 10962 Shaw & Perelson, LLP Attorneys for South Orangetown Central School District 115 Stevens Avenue Valhalla, NY 10595 Thomas A. Dickerson, J.

TAX CERTIORARI PROCEEDINGS: IMPROPER SERVICE No.4 [*2]
In this latest exploration [FN1] of the requirements of proper service in tax certiorari proceedings, this Court is called upon by the Intervenors, The Pearl River Union Free School District [ " Pearl River School District " ], and The South Orangetown Central School District [ " South Orangetown School District " ] to issue an Order dismissing the Notice of Petition and Verified Petition [ " the Petition " ] filed by the Petitioner, Orange and Rockland Utilities, Inc. [ " Orange and
Rockland " ] in 2005, because the " petitioner failed to serve the Superintendent of Schools of Pearl River Union Free School District and the Superintendent of Schools of the South Orangetown Central School District and further failed to timely file proof of service of the petition on the Superintendents of Schools of the Pearl River Union Free School District and the South Orangetown Central School District and the Commissioner of Finance of Rockland County as
required by RPTL 708(3)."[FN2]

Factual Background
Orange & Rockland filed and served a Real Property Tax Law
[ " R.P.T.L. " ] Article 7 tax certiorari petition on the Town of Orangetown on July 26, 2005 as to tax parcels having identification numbers 640-666-11 in the Pearl River School District and 74.20

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