MATTER OF GREENTREE AT LYNBROOK CONDO. NO. 1 v. BD. OF ASSESSORS OF THE VILL. OF LYNBROOK


184 A.D.2d 642 (1992)

In the Matter of Greentree at Lynbrook Condominium No. 1, Respondent, v. Board of Assessors of the Village of Lynbrook et al., Appellants. (Matter No. 1.) In the Matter of Greentree at Lynbrook Condominium No. 2, Respondent, v. Board of Assessors of the Village of Lynbrook et al., Appellants. (Matter No. 2.)

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

June 15, 1992


Ordered that the judgments are affirmed, with one bill of costs.

The Trial Justice correctly held that the subject properties, which are condominium dwelling complexes in the Village of Lynbrook, were required to be valued as if they were rental properties for purposes of real property taxation (see, RPTL 581). As all such property in the community was subject to the Emergency Tenant Protection Act of 1974 (McKinney's Uncons Laws of NY § 8621 et seq...

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