MATTER OF PEZZO v. MAZZETTI


202 A.D.2d 935 (1994)

609 N.Y.S.2d 699

In the Matter of John Pezzo et al., Respondents, v. Joy Mazzetti, as Assessor of The Town of Lloyd, Appellant

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

March 31, 1994


Cardona, P. J.

On April 13, 1989 petitioners' predecessors in interest purchased a parcel of land located in the Town of Lloyd, Ulster County, which was formerly used as an apple orchard. On April 18, 1989 petitioners' predecessors in interest obtained subdivision approval from the Town. At that time the subdivision was subject to an agricultural exemption for purposes of determining the amount of property taxes (see, Agriculture

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