UNIV OF ROCHESTER v. WAGNER


63 A.D.2d 341 (1978)

University of Rochester, Respondent-Appellant, v. Wallace J. Wagner, as Assessor of The City of Rochester, et al., Appellants-Respondents University of Rochester, Respondent-Appellant, v. Wallace J. Wagner, as Assessor of The City of Rochester, et al., Appellants-Respondents

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

July 13, 1978


Attorney(s) appearing for the Case

Louis N. Kash, Corporation Counsel (Merwyn M. Kroll of counsel), for Wallace J. Wagner and another, appellants-respondents.

William J. Stevens, County Attorney (Francis E. Calvaruso of counsel), for County of Monroe, appellant-respondent.

Nixon, Hargrave, Devans & Doyle (G. Robert Witmer, Jr., of counsel), for respondent-appellant.

MARSH, P. J., DILLON and SCHNEPP, JJ., concur; DENMAN, J., not participating.


MOULE, J.

The appeal in these declaratory judgment actions raises for review the taxable status of nine fraternity houses owned by plaintiff University of Rochester (University) and located on its River Campus property. As of October 1, 1970 they were placed on the tax rolls for the first time and have remained there. The University paid all of the taxes assessed against it under protest and brought this action...

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