AMES DEPT STORES v. CONCORD


102 A.D.2d 9 (1984)

In the Matter of Ames Department Stores, Appellant, v. Assessor of the Town of Concord et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Fourth Department.

May 25, 1984


Attorney(s) appearing for the Case

Cronin, Cronin & Cronin (Laureen L. Cronin of counsel), for appellant.

Prescott, Howitt, Manchester & Andruschat (Thomas E. Andruschat of counsel), for respondents.

Eugene F. Pigott, Jr., County Attorney (Ronald Bennett of counsel), for County of Erie, amicus curiae.

HANCOCK, JR., J. P., DOERR, DENMAN and GREEN, JJ., concur.


MOULE, J.

The question presented on this appeal is whether a lessee of commercial real property, responsible only for a pro rata share of taxes on a premises assessed as a whole unit, is an "aggrieved person" under article 7 of the Real Property Tax Law.

Petitioner is a long-term lessee of 50,400 square feet of space which it uses to operate a department store. The store is located in the 8.53 acre Ames...

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