Petitioner is the owner of the Pyramind Mall, a shopping center located in the Village of Lansing, County of Tompkins. In the month of June, 1978, petitioner filed a complaint before the respondent Board of Assessment Review for Tompkins County, asserting, among other things, that it was entitled to a partial exemption under section 485-b of the Real Property Tax Law. The board rejected petitioner's application, and the assessment became final on August 1, 1978. On or about...
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