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MATTER OF MAINES v. BD. OF ASSESSORS OF THE TOWN OF LAFAYETTE

125 A.D.2d 951 (1986)

In the Matter of Donald Maines et al., Appellants, v. Board of Assessors of the Town of Lafayette, Respondent

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

December 19, 1986

Order unanimously affirmed, without costs.

Memorandum:

Special Term properly determined that the greenhouses on petitioners' land were taxable as real property. The common law relating to fixtures provides guidance in determining whether particular items fall within the statutory definition of "[b]uildings and other articles and structures * * * erected upon, under or above the land, or affixed thereto" (Real Property...

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