Justice John LaCava
Greenberg alleged violations by respondents, including the Village of Scarsdale, in this Real Property Tax Law Article 7 proceeding. The action arose in connection with real property tax assessments by the village of Greenberg’s property and its handling of several Article 5 correction of error petitions concerning two of his parcels. Greenberg discovered inconsistencies in the parcels’ tax treatment and the assessor told him to file a correction of errors application under RPTL §556. Greenberg’s tax grievance was denied and he filed a correction of errors application. The commissioner issued a recommendation, which the mayor adopted, denying the initial application for lack of clerical error. The court noted §556 requires the county director to probe the circumstances of a claimed error and refer the report to the “tax-levying body” for a determination. It stated the commissioner’s report should have been referred to the tax-levying body, the Scarsdale Village Board, for a determination, not the mayor. The court ruled no proper decision on Greenberg’s application has yet been made and no challenge to a determination was ripe. It remanded the matter to the board to consider the application for a refund of alleged overpayments made.