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MATTER OF ERC COMMUNITY WAREHOUSE, INC. v. WHALEN

266 A.D.2d 788 (1999)

699 N.Y.S.2d 159

In the Matter of ERC COMMUNITY WAREHOUSE, INC., Appellant, v. RICHARD P. WHALEN, as Assessor of the Town of Hoosick, et al., Respondents.

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

Decided November 24, 1999.

Cardona, P. J.

Barn Raisers, Inc., a not-for-profit corporation, acquired certain commercial property located on State Route 22 in the Town of Hoosick, Rensselear County, in December 1994. The property was subsequently exempted from real property taxes due to its use as a center for assisting in the development and construction of buildings for other not-for-profit corporations. When Barn Raisers failed to reapply for the exemption, the property reverted to its fully...

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