MATTER OF WALKER v. BD. OF ASSESSORS OF THE COUNTY OF NASSAU


66 N.Y.2d 702 (1985)

In the Matter of George W. Walker et al., Respondents, v. Board of Assessors of the County of Nassau, Appellant.

Court of Appeals of the State of New York.

Decided October 17, 1985.


Attorney(s) appearing for the Case

Edward G. McCabe, County Attorney (Joshua A. Elkin of counsel), for appellant.

Peter J. Mastaglio and Susanne Burris for respondents.

Adolph Koeppel and Donald F. Leistman for Reckson Associates and others, amici curiae.

Chief Judge WACHTLER and Judges JASEN, MEYER, SIMONS, KAYE, ALEXANDER and TITONE concur.


MEMORANDUM.

The order of the Appellate Division should be reversed, with costs, and the petition dismissed.

Real Property Tax Law § 485-b (L 1976, ch 278) permits the exemption from tax of "[r]eal property constructed, altered, installed or improved subsequent to the first day of July, nineteen hundred seventy-six for the purpose of commercial, business or industrial activity". The permitted exemption in the...

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