Case Name: In the Matter of Village/Town of Scarsdale, Petitioner, v. William Moore, Respondent. (Proceeding No. 1.); In the Matter of Village/Town of Scarsdale, Petitioner, v. John Williamson, Respondent. (Proceeding No. 2.)
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1994-01-18
Citations: 200 A.D.2d 623
Docket Number: 
Parties: In the Matter of Village/Town of Scarsdale, Petitioner, v William Moore, Respondent. (Proceeding No. 1.) In the Matter of Village/Town of Scarsdale, Petitioner, v John Williamson, Respondent. (Proceeding No. 2.)
Judges: 
Reporter: Appellate Division Reports
Volume: 200
Pages: 623–624

Head Matter:
In the Matter of Village/Town of Scarsdale, Petitioner, v William Moore, Respondent. (Proceeding No. 1.) In the Matter of Village/Town of Scarsdale, Petitioner, v John Williamson, Respondent. (Proceeding No. 2.)
[606 NYS2d 720]

Opinion:
—Consolidated proceedings pursuant to CPLR article 78 to review two determinations, both dated November 20, 1990, of Small Claims Assessment Review Hearing Officers acting under RPTL, article 7, title 1-A, which, after hearings, reduced the 1990 real estate tax assessments on the respondents' properties.
Adjudged that the proceedings are dismissed, without costs or disbursements.
RPTL 736 (2) states: "A petitioner to an action pursuant to this title may seek judicial review pursuant to article seventy-eight of the civil practice law and rules provided that such review shall be maintained against the same parties named in the small claims petition". RPTL permits "[a]n owner of real property claiming to be aggrieved by an assessment on real property [to] file a petition for review pursuant to this article" (RPTL former 730 [1] [a]). A municipality is not authorized to seek judicial review pursuant to CPLR article 78 of such determinations (see, Matter of Board of Assessors v Hammer, 181 AD2d 885). Accordingly, the petition must be dismissed.
We find no merit in the petitioner's other contentions (see, Matter of Cipollone v City of White Plains, 181 AD2d 887, 888). Ritter, J. P., Copertino, Pizzuto and Joy, JJ., concur.