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MATTER OF INTERLAKEN OWNERS, INC. v. ASSESSOR OF THE TOWN OF EASTCHESTER

225 A.D.2d 696 (1996)

639 N.Y.S.2d 464

In the Matter of Interlaken Owners, Inc., Respondent, v. Assessor of the Town of Eastchester et al., Appellants

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

March 18, 1996

Ordered that the order and judgment is affirmed, with costs.

It is undisputed that, during the tax years in question, the Emergency Tenant Protection Act of 1974 (McKinney's Uncons Laws of NY § 8621 et seq. [L 1974, ch 576, § 4] [hereinafter the ETPA]) was in effect, except as set forth below, with respect to all rental properties in the unincorporated areas of the Town of Eastchester (hereinafter the Town) (see, Village Law art 2). The petitioner...

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