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MATTER OF ALBANY PORT DIST. COMM'N v. BD. OF ASSESSMENT REVIEW OF THE TOWN OF EAST GREENBUSH

157 A.D.2d 959 (1990)

In the Matter of Albany Port District Commission, Respondent, v. Board of Assessment Review of the Town of East Greenbush et al., Appellants

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

January 18, 1990

Mikoll, J.

Petitioner is a public corporation created by an act of the Legislature (L 1925, ch 192) to improve marine transportation within the State. Petitioner owns two parcels of vacant land against which respondents assessed property taxes. The parcels are located outside the geographic boundaries of petitioner. Petitioner, claiming that the two parcels are exempt from taxation pursuant to RPTL 404 (1), commenced the instant proceeding pursuant to...

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