EFCO PRODS. v. CULLEN


161 A.D.2d 44 (1990)

In the Matter of EFCO Products, Appellant, v. Robert Cullen, as Assessor of The City of Poughkeepsie, et al., Respondents

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

September 10, 1990


Attorney(s) appearing for the Case

Satz & Kirshon, P. C. (Michael W. Kirshon of counsel), for appellant.

Marilyn D. Berson, Assistant Corporation Counsel, for respondents.

SULLIVAN, J. P., HARWOOD, BALLETTA and MILLER, JJ., concur.


Per Curiam.

The precise issue before the court is whether a commercial lessee of tax exempt property, title to which is held by a municipal industrial development agency, may, under circumstances such as those at bar, challenge the real estate tax assessments levied by the local taxing jurisdictions when the lessee is obligated to make equivalent payments in lieu of taxes. For the reasons that follow, we find that the lessee...

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