26 N.Y.3d 569 (2015)
A proceeding dismissed for failure to comply with Real Property Tax Law (RPTL) 708(3)’s mailing requirements cannot be recommenced under CPLR 205(a).
Summary
The New York Court of Appeals held that a tax certiorari proceeding dismissed due to the petitioner’s failure to properly notify the relevant school district, as mandated by RPTL 708(3), cannot be revived by invoking CPLR 205(a). The court reasoned that RPTL 708(3) provides a comprehensive framework for dealing with non-compliance, allowing dismissal unless “good cause” is shown. Allowing CPLR 205(a) to override this would undermine the statute’s intent to provide certainty and efficiency in tax proceedings, especially concerning school district involvement and financial planning. The court emphasized that when the RPTL specifically addresses an issue, the CPLR should not be applied.
Facts
Westchester Joint Water Works initiated multiple tax certiorari proceedings challenging property tax assessments on two parcels. The petitioner failed to comply with RPTL 708(3), which requires petitioners to mail a copy of the petition to the superintendent of schools of any school district where the property is located. The petitioner sent the notice to the wrong school district. The correct district intervened and moved to dismiss the petitions due to the lack of proper notice. The trial court granted the dismissal, and the petitioner sought to recommence the proceedings under CPLR 205(a), which was denied by the trial court.
Procedural History
The Supreme Court granted the school district’s motion to intervene and dismiss the petitions for non-compliance with RPTL 708(3) and denied the petitioner’s cross-motion to recommence the proceedings. The Appellate Division modified the lower court’s decision by dismissing the petitions only regarding the parcel within the correct school district. The Court of Appeals granted leave to appeal from the Appellate Division decision.
Issue(s)
Whether a tax certiorari proceeding dismissed for failing to comply with RPTL 708(3) can be recommenced under CPLR 205(a).
Holding
No, because RPTL 708(3) provides a specific and comprehensive remedy for dismissals due to non-compliance, precluding the application of CPLR 205(a).
Court’s Reasoning
The court relied on three primary arguments. First, RPTL 708(3) provides an explicit remedy for non-compliance—dismissal unless good cause is shown. Thus, the court held that the RPTL, not the CPLR, governs the outcome in such instances. The court cited W.T. Grant Co. v. Srogi, 52 N.Y.2d 496 (1981) as precedent, saying “[a]s a general rule, there should be no resort to the provisions of the CPLR in instances where the [RPTL] expressly covers the point in issue.” Second, the court determined that allowing CPLR 205(a) to permit recommencement would render the “good cause” exception in RPTL 708(3) meaningless, violating the rule of statutory construction that every part of a statute must have meaning. Finally, the court cited the legislative history of RPTL 708(3) to explain the statute’s purpose in allowing school districts to avoid the costs of participating in all tax certiorari proceedings. The notification requirements enable school districts to make informed decisions about intervention and reserve funds for potential tax liabilities. Allowing CPLR 205(a) to circumvent this framework would frustrate the legislative intent.
Practical Implications
This case clarifies the interplay between the RPTL and the CPLR in tax certiorari proceedings. Attorneys must strictly adhere to the notice requirements of RPTL 708(3). Failure to do so, absent a showing of good cause, will result in the dismissal of the proceeding, and CPLR 205(a) cannot be used to revive the claim. This decision underscores the importance of carefully following statutory procedures in property tax litigation and highlights how the court prioritizes the specific provisions of the RPTL over general procedural rules. School districts now have more certainty that if they don’t receive proper notice, they do not have to participate in the proceeding and can plan their finances accordingly. This case is a significant precedent in New York tax law, particularly for those who handle property tax litigation and municipal law.