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SEMON TRUST/LORD & TAYLOR v. BD. OF ASSESSORS OF THE COUNTY OF NASSAU

160 A.D.2d 991 (1990)

Semon Trust/Lord & Taylor, Respondent, v. Board of Assessors of the County of Nassau et al., Appellants

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

April 30, 1990

Ordered that the order is reversed, on the law, with costs, the petitioner's motion is denied, and the appellants' motion is granted.

Although no formal petition (cf., RPTL 706; CPLR 7804 [d]) supports the application which the Supreme Court granted, it otherwise appears that the petitioner is the owner of real property located in Nassau County improved with one building, that the total tax assessment for the property in 1982 was $11,490 and that, because of...

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