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MTR. OF COUNTY, WESTCHESTER v. RIZZARDI

39 Misc.2d 820 (1963)

In the Matter of County of Westchester, Petitioner, v. Anthony J. Rizzardi, as Assessor of the City of New Rochelle, et al., Respondents.

Supreme Court, Special Term, Westchester County.

June 21, 1963

Attorney(s) appearing for the Case

Francis J. Morgan, County Attorney (Irving Libenson of counsel), for petitioner. Murray C. Fuerst, Corporation Counsel (Francis S. Claps of counsel), for respondents.

LEONARD J. SUPPLE, J.

The petition in this proceeding alleges that the assessment made against the Glen Island Casino by the Assessor of the City of New Rochelle on the assessment roll of 1962 for 1963 taxes is illegal, and rests its assertion upon two statutory exemptions: first, upon subdivision 1 of section 406 of the Real Property Tax Law, which exempts the realty of a municipal corporation within its corporate...

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