In Matter of North Country Hous. v. Board of Assessment Review for Vil. of Potsdam (298 AD2d 667, 748 NYS2d 428 [3d Dept 2002]), petitioner had filed petitions challenging tax years 1994 through 1997 against the Town of Potsdam, and tax years 1995, 1997 and 1998 against the Village of Potsdam, which matters were consolidated for trial.
After the trial of the matter, and some four years after the challenges had been commenced, respondent moved to dismiss for failure to timely commence the 1997 town matter.
The trial court denied the motion as untimely under CPLR 3211 (e), and the Third Department affirmed, holding that "that defense [of statute of limitations] can be waived if it is not pursued sufficiently early in the proceeding to prevent prejudice to the petitioner." (298 AD2d at 669.)