NEUNER v. TOWN OF NEW WINDSOR


130 A.D.2d 637 (1987)

Valerie A. Neuner, Respondent, v. Town of New Windsor, Appellant

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

May 18, 1987


Ordered that the judgment is affirmed insofar as appealed from, with costs.

In view of the parties' stipulation that the petitioner's entire 79-acre parcel of real property was not being used for any purpose other than as a residence, the appellant acted arbitrarily and capriciously in limiting the petitioner's tax exemption pursuant to Real Property Tax Law § 467 to a 3.2-acre portion of the property (see, RPTL 467 [3] [c]; 5 Opns Counsel SBEA No. 8)...

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