MTR. OF HILTON INNS v. TARRYTOWN ASSRS.


39 Misc.2d 792 (1963)

In the Matter of Hilton Inns, Inc., Petitioner, v. Board of Assessors of the Village of Tarrytown et al., Respondents.

Supreme Court, Westchester County.

July 12, 1963


Attorney(s) appearing for the Case

McNally & Krieger for petitioner. John N. Harold for respondents.


FRANK S. McCULLOUGH, J.

The respondents in this proceeding for a review under article 7 of the Real Property Tax Law of an assessment of real property leased by the petitioner, move to dismiss the petition because of relator's willful refusal to answer material questions at a hearing held by the Board of Review upon the protest of the assessment filed by the petitioner.

The lessee is obligated to pay the taxes under its lease.

The land...

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