The County of Broome brought these proceedings pursuant to article 7 of the Real Property Tax Law to challenge assessments for the years 1977 and 1979 asserting that its Veteran's Memorial Arena located in the City of Binghamton was wholly exempt from taxation. Special Term granted summary judgment in favor of petitioner, declared the assessments for the years 1977 and 1979 invalid and declared the property to be totally tax exempt for the years in question. Special Term...
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