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LINCOLN METROCENTER v. TAX

171 Misc.2d 520 (1996)

654 N.Y.S.2d 964

Lincoln Metrocenter Partners, L.P., Petitioner, v. Tax Commission of the City of New York et al., Respondents.

Supreme Court, New York County.

December 11, 1996

Attorney(s) appearing for the Case

Lawrence Berger, New York City (Steven Resnick of counsel), for petitioner. Paul A. Crotty, Corporation Counsel of New York City (Philip Azarian of counsel), for respondents.

STANLEY PARNESS, J.

This is a motion for summary judgment by petitioner real property owner on its petition pursuant to RPTL article 7 for the application of an exemption from real property taxes pursuant to RPTL 421-a.

RPTL 421-a was originally enacted in 1971, allowing tax exemption on real property for up to 10 years to encourage new construction of multiple dwellings in New York City. In the instant...

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