CHAUTAUQUA INST. v. TN. OF CHAUTAUQUA


35 A.D.2d 1 (1970)

In the Matter of Chautauqua Institution, Respondent, v. Town of Chautauqua et al., Appellants. (Proceeding No. 1.) In the Matter of Chautauqua Institution, Respondent, v. John A. Anderson et al., Constituting The Board of Assessors of the Town of Chautauqua, Appellants. (Proceedings Nos. 2 and 3.) In the Matter of Chautauqua Institution, Respondent, v. Patrick Lucariello et al., Constituting The Board of Assessors of the Town of Chautauqua, Appellants. (Proceedings Nos. 4 and 5.)

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

June 30, 1970.


Attorney(s) appearing for the Case

Seymour W. Rollman, County Attorney, for County of Chautauqua, appellant.

Gene DeMambro, Town Attorney (Bruce K. Carpenter of counsel), for Town of Chautauqua, appellant.

Price & Miller (Charles H. Price and Ernest D. Leet of counsel), for respondent.

GOLDMAN, P. J., MARSH and WITMER, JJ., concur.


MOULE, J.

In these jointly tried proceedings, Chautauqua Institution sought review of tax assessments for the years 1966 through 1968 on property owned by it in the Town of Chautauqua. It claimed that certain of its property was tax-exempt and other property partially exempt under section 420 of the Real Property Tax Law. It also claimed that the partially exempt property was overvalued. The trial court held that...

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