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WALDBAUM'S 1 v. ASSESSORS

100 Misc.2d 578 (1979)

In the Matter of Waldbaum's 1, Inc., Petitioner, v. Board of Assessors of the County of Nassau et al., Respondents.

Supreme Court, Special Term, Nassau County.

August 8, 1979

Attorney(s) appearing for the Case

Koeppel Sommer Lesnick & Martone, P. C., for petitioner. Edward G. McCabe, County Attorney (Robert T. Bloom of counsel), for respondents.

ROBERT C. MEADE, J.

In this proceeding instituted by the petitioner to review assessments on certain real property pursuant to article 7 of the Real Property Tax Law, petitioner seeks partial summary judgment that certain machinery and equipment are not assessable real property by virtue of the provisions of section 102 (subd 12, par [f]) of the Real Property Tax Law. Respondents cross-move for a converse declaration pursuant to section 102 (subd 12,...

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