Matter of North Country Housing v. Boar of Assessment Review, Village of Potsdam – Case Brief Summary (New York)

In Matter of North Country Housing v. Boar of Assessment Review, Village of Potsdam, 298 AD2d 667, 748 N.Y.S.2d 428 (3rd Dept 2002), the petitioner had filed petitions against the Town of Potsdam challenging certain tax years, and petitions against the Village of Potsdam for those and other tax years, which matters were all consolidated for trial.

Post-trial, and some four years after the challenges had been commenced, respondent first moved to dismiss for failure of petitioner to timely commence one of the Town petitions.

The trial court denied the motion as untimely under CPLR 3211 (e), and the Third Department affirmed, holding that the "...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 670.)