30
Aug
United States View
New York State–
AGGRIEVED---BUT ARE YOU THE PROPER PARTY?
In the recent court decision in the matter of Larchmont Pancake House v. Town of Mamaroneck, the New York State Appellate Division (the intermediate court) dismissed tax protest proceedings brought in the name of the operator of a restaurant. The court held that even though the petitioner was an aggrieved party given that the taxes had a direct impact on its pecuniary interests, because it was not the property...