Ordered that the order and judgment is affirmed, without costs or disbursements.
The taxable status of real property is based upon the condition and ownership of the property as it exists on the relevant tax status date (see, RPTL 302 [1]; Matter of Estate of Goldman v Commissioner of Fin.,
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.