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TWENTY FIRST CO. v. GUILDERLAND

101 A.D.2d 407 (1984)

In the Matter of Twenty First Point Company, Appellant, v. Town of Guilderland et al., Respondents

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

May 24, 1984

Attorney(s) appearing for the Case

Tobin & Dempf (David A. Ruffo and Charles J. Tobin, III, of counsel), for appellant.

Hinman, Straub, Pigors & Manning, P. C. (William F. Sheehan of counsel), for Town of Guilderland and others, respondents.

Tabner, Carlson & Farrell (C. Theodore Carlson of counsel), for Board of Education of the Guilderland Central School District, respondent.

YESAWICH, JR., J., concurs with CASEY, J. P.; WEISS, J., concurs in a separate opinion; MIKOLL and LEVINE, JJ., dissent and vote to reverse in an opinion by LEVINE, J.

CASEY, J. P.

The dispositive issue on this appeal is whether, in a proceeding pursuant to article 7 of the Real Property Tax Law to challenge its assessment for 1982, petitioner can bring up for review an administrative determination made in 1980 concerning petitioner's entitlement to a 10-year business investment exemption beginning in 1980 (Real Property Tax Law, § 485-b), a determination which petitioner could have challenged in 1980 had it timely...

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