Section 275.8 of the Commissioner's regulations requires that each respondent be personally served and provides alternatives in the event that personal service is not possible. Since petitioner did not serve Dr. MacGregor or Mr. Martin, I have no jurisdiction over them. Respondents contend that petitioner fails to state a claim upon which relief can be granted. Petitioner's claims against respondents and the relief requested are apparent and respondents have addressed those claims in their answer. Therefore, I will not dismiss this appeal for failure to state a claim.
Respondents also contend that the appeal is untimely.
Section 275.16 of the Commissioner's regulations requires that an appeal to the Commissioner of Education be commenced within 30 days from the making of the decision or the performance of the act complained of. Respondents ask that I dismiss the appeal as moot because 1996-97 taxes have been collected. It is therefore justiciable. Respondents also argue that it would be cumbersome and disruptive to order a tax refund and that there is no statutory authority for such a refund. Under RPTL ' 1318, at the conclusion of each fiscal year, a board of education must apply any unexpended surplus funds to reduce its upcoming tax levy for the current school year.