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MATTER OF CALDOR, INC., #30 v. TOWN OF RAMAPO

253 A.D.2d 876 (1998)

678 N.Y.S.2d 508

In the Matter of Caldor, Inc., #30, Respondent, v. Town of Ramapo et al., Appellants. (Proceeding No. 1.) In the Matter of Caldor, Inc., #30, Respondent, v. Town of Ramapo et al., Appellants. (Proceeding No. 2.) In the Matter of Caldor, Inc., #30, Respondent, v. Town of Ramapo et al., Appellants. (Proceeding No. 3.)

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

September 28, 1998

Ordered that the order is affirmed, with costs.

"A fractional lessee lacks standing to maintain a tax certiorari proceeding unless the lease expressly confers the right to assert the lessor's undivided property interest in a challenge of the assessment, or unless the lessee is required to pay directly the taxes levied against the lessor's undivided parcel. In either instance, the assessment must also have a direct adverse affect on the challenger's pecuniary interests...

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