Petitioner commenced the within proceeding pursuant to Real Property Tax Law article 7 to review and annul a determination of the respondent assessor to deny petitioner an exemption on the assessment roll of the Town of North Elba Public Parks and Playgrounds District. Petitioner has moved and respondents have cross-moved for summary judgment.
The factual background is undisputed. The Legislature enacted a law (L 1928, ch...
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