Narrative Opinion Summary
The Supreme Court of the State of New York, Appellate Division, addressed the appeal from ShoppingTown Mall NY LLC against the Assessor and Board of Assessors of the Town of Dewitt, which was originally dismissed by the Supreme Court of Onondaga County. The petitioner sought to challenge the assessment under the exception to RPTL 727(1) as outlined in the case of Susquehanna Development v. Assessor of City of Binghamton. However, the appellate court found that this argument was raised for the first time on appeal and therefore was not properly before the court. The order dismissing the petition was unanimously affirmed without costs. The decision emphasizes the procedural requirement that issues must be raised in lower courts to be considered on appeal.
Legal Issues Addressed
Affirmation of Lower Court's Dismissalsubscribe to see similar legal issues
Application: The appellate court upheld the lower court's dismissal of the petition, emphasizing adherence to procedural norms.
Reasoning: The order dismissing the petition was unanimously affirmed without costs.
Application of RPTL 727(1) Exceptionsubscribe to see similar legal issues
Application: The petitioner attempted to invoke the exception to RPTL 727(1) based on a precedent, but the appellate court found it was raised too late.
Reasoning: The petitioner sought to challenge the assessment under the exception to RPTL 727(1) as outlined in the case of Susquehanna Development v. Assessor of City of Binghamton. However, the appellate court found that this argument was raised for the first time on appeal and therefore was not properly before the court.
Procedural Requirement for Raising Issuessubscribe to see similar legal issues
Application: The appellate court affirmed that issues not raised in the lower courts cannot be considered on appeal.
Reasoning: The decision emphasizes the procedural requirement that issues must be raised in lower courts to be considered on appeal.