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  5. 66 A.D.2d 998 (1978)
 

MATTER OF PRESBYTERIAN RESIDENCE CTR. CORP. v. WAGNER

66 A.D.2d 998 (1978)

In the Matter of The Presbyterian Residence Center Corporation, Respondent, v. Wallace Wagner, as Assessor of The City of Rochester, et al., Appellants

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

December 15, 1978

Judgment unanimously reversed, on the law and facts, without costs, and petition dismissed.

Memorandum:

These are consolidated proceedings pursuant to article 7 of the Real Property Tax Law in which petitioner seeks to establish that Valley Manor, an apartment complex owned and operated by it, is entitled to exemption from real estate taxes pursuant to section 421 (subd 1, par [a]) of Real Property Tax Law. The premises are a type which has been the subject...

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