In Matter of Eastgate Corporate Park, LLC v. Assessor, Bd. of Assessment Review of the Town of Goshen, Sup Ct, Orange County, Nov. 28, 2006, Dickerson, J.) the Court held that the failure to file income and expense statements as required of income-producing properties pursuant to Uniform Rules for Trial Courts 202.59 (b), and failure to subsequently serve them, prior to filing a note of issue, requires striking of the improperly-filed note of issue, and, where more than four years have elapsed since the inception of the case, the matter must be dismissed. The Second Department affirmed that holding, and noted that, while such a failure by a petitioner may be excused for good cause shown, such showing must take place within the four-year limitations period of RPTL 718 (2) (d).