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In the Matter of JEREMY M. JACOBS et al., Respondents, v. BOARD OF ASSESSORS OF THE TOWN OF ELMA et al., Appellants. (Appeal No. 2.)

Order unanimously modified and, as modified, affirmed, without costs, in accordance with the following memorandum: The first paragraph of the order properly denied the motion to delete from the judgment the award of an additional allowance. The next two ordering paragraphs of the order inconsistently granted an additional allowance in the same amount under CPLR 8303 (subd [a], par 2) but only in lieu of the allowance granted in the judgment. This being a tax assessment review case, the matter of an additional allowance is governed by section 722 Real Prop. Tax of the Real Property Tax Law, and CPLR 8303 (subd [a], par 2) does not apply (Matter of Rice v. Srogi, 70 A.D.2d 764). The order is, therefore, modified by striking the last two ordering paragraphs.

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MATTER OF JACOBS v. BOARD OF ASSESSORS
(Dec 14, 1979)