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MATTER OF LAFARGE v. MAMAKATING

94 N.Y.2d 802 (1999)

723 N.E.2d 57

701 N.Y.S.2d 308

In the Matter of SULLIVAN LAFARGE, a Division of LAFARGE CORPORATION, Appellant, v. TOWN OF MAMAKATING et al., Respondents.

Court of Appeals of the State of New York.

Decided November 18, 1999.

Attorney(s) appearing for the Case

Charles D. Hellman, Monticello, and Lawrence E. Lagarenne for appellant.

Richard A. Stoloff, Town Attorney, Monticello, for respondents.

Michael D. Hess, Corporation Counsel of New York City (Paul T. Rephen, Elizabeth Dvorkin and Robert Carver of counsel), for City of New York, amicus curiae.

Before: Chief Judge KAYE and Judges BELLACOSA, SMITH, LEVINE, CIPARICK, WESLEY and ROSENBLATT concur.

OPINION OF THE COURT

MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs.

On July 27, 1989, petitioner Sullivan LaFarge commenced a Real Property Tax Law (RPTL) article 7 proceeding against respondents Town of Mamakating, the Town's assessors and its Board of Assessment Review, as well as against Sullivan County, challenging the 1989 tax assessment of a parcel of land located...

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