MATTER OF ADVENTIST HOME, INC. v. BD. OF ASSESSORS OF THE TOWN OF LIVINGSTON


83 N.Y.2d 878 (1994)

634 N.E.2d 972

612 N.Y.S.2d 371

In the Matter of Adventist Home, Inc., Appellant, v. Board of Assessors of the Town of Livingston et al., Respondents.

Court of Appeals of the State of New York.

Decided May 3, 1994.


Attorney(s) appearing for the Case

Roland, Fogel, Koblenz & Carr, Albany (Emilio A.F. Petroccione and Mark L. Koblenz of counsel), for appellant.

Connor, Curran & Schram, P. C., Hudson (Dawn K. Holt and Theodore Guterman, II, of counsel), for Board of Assessors of the Town of Livingston and another, respondents.

Rapport, Meyers, Griffen & Whitbeck, P. C., Hudson (Seth L. Rapport of counsel), for Hudson City School District, respondent.

Chief Judge KAYE and Judges SIMONS, TITONE, BELLACOSA, SMITH and CIPARICK concur; Judge LEVINE taking no part.


MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs.

In early 1990, respondent Board of Assessors of the Town of Livingston determined that a portion of the real property of petitioner Adventist Home, Inc., previously untaxed, no longer qualified for a charitable exemption under Real Property Tax Law § 420-a. Accordingly, the Board included the property on the 1990 tentative assessment...

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