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SALVATION ARMY v. PT CHESTER

110 Misc.2d 1036 (1980)

In the Matter of the Salvation Army, Petitioner, v. Commission of Assessment and Taxation of the Village of Port Chester et al., Respondents.

Supreme Court, Westchester County.

April 7, 1980

Attorney(s) appearing for the Case

Scancarelli & Hoffman for petitioner. Milton Berner and Koeppel, Sommer, Lesnick, Martone, Siegel & Fenchell for respondent.

TIMOTHY J. SULLIVAN, J.

This is a CPLR article 78 proceeding to review a determination of the respondents which denied a real property tax exemption for the Salvation Army Thrift Shop located at 110 North Main Street, Port Chester, New York. The subject property is listed on the tax assessment map as Section 2, Block 61, Lots 12A and 12B.

Petitioner purchased the subject property on October 29, 1976. On January 31, 1977, the Salvation Army applied...

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