MATTER OF 1963 ELMWOOD AVE., INC. v. TANZELLA


193 A.D.2d 1110 (1993)

598 N.Y.S.2d 414

In the Matter of 1963 Elmwood Avenue, Inc., Respondent, v. Joseph Tanzella, as Commissioner of Assessment of City of Buffalo, et al., Appellants

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

May 28, 1993


Judgment unanimously reversed on the law with costs, motion granted and petition dismissed.

Memorandum:

In 1991 petitioner, 1963 Elmwood Avenue, Inc., sought abatement of property taxes that had been assessed for the 1989-1990 tax year, before petitioner acquired the property. Petitioner sought abatement on the ground that it had created a public benefit to the City of Buffalo and Erie County by its "demolition and clearance of this dilapidated property."...

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