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MATTER OF PLACID-MARCY CO., INC. v. BD. OF ASSESSORS OF THE TOWN OF NORTH ELBA

29 A.D.2d 818 (1968)

In the Matter of Placid-Marcy Co., Inc., Respondent, v. Board of Assessors of the Town of North Elba et al., Appellants

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

February 20, 1968

AULISI, J.

The property, known as the Hotel Marcy, is an American plan resort hotel located within the Village of Lake Placid. For assessment purposes, four distinct parcels are recognized: the main hotel, originally constructed in 1926 and acquired by petitioner in 1944; the Marcy Motor Inn, purchased in 1954; a lot lying south of Bradford Street; and the beach lot. In 1956, petitioner sold all of the property and equipment, with the exception of the...

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