Justice John LaCava
Proposed intervenor Rye Neck School District sought to enjoin enforcement of a stipulation between Westchester Joint Water Works (WJWW) and City of Rye in WJWW’s challenge of tax assessments. Alternatively, the district sought dismissal of the petitions for WJWW’s failure to timely mail the petitions to the superintendent. WJWW argued good cause was shown by their counsel’s reasonably diligent efforts at service, which were thwarted because Rye’s tax rolls failed to comply with Real Property Tax Law §502(2) as it lacked a proper description of the property and the property did not appear on the assessment map, leading to improper notice. Rye claimed the tax roll conformed to state Department of Taxation and Finance rules, noting as the parcel involved water pipes, it was considered non-situs property and was incapable of geographic identification. The court noted while Rye may have followed state guidelines, same was inconsistent with §502(2). Yet, it noted Rye’s failure to comply with §502(2) was not the sole cause for the failure of WJWW’s counsel to serve the proper district, concluding good cause was not shown for the improper notice. Thus, dismissal was granted.