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FACULTY-STUDENT ASSN. v. TOWN OF LYNDON

137 Misc.2d 1057 (1987)

In the Matter of Faculty-Student Association of State University College at Buffalo, Inc., Petitioner, v. Town of Lyndon et al., Respondents.

Supreme Court, Cattaraugus County.

December 23, 1987

Attorney(s) appearing for the Case

Albrecht, Maguire, Heffern & Gregg, P. C., for petitioner. Lipsitz, Green, Fahringer, Roll, Schuller & James for respondents.

EDWARD M. HOREY, J.

It is of primary significance that the proceeding before the court has been brought under article 7 of the Real Property Tax Law.

It is of equal significance that what petitioner seeks is the basic determination of whether the real property owned by petitioner is in fact taxable at all. Petitioner insists that such property is exempt from tax under the mandate of RPTL 420-a.

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