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MATTER OF WOLF LAKE, INC. v. BOARD OF ASSESSORS FOR THE TOWN OF THOMPSON

271 A.D.2d 925 (2000)

707 N.Y.S.2d 519

In the Matter of WOLF LAKE, INC., Respondent, v. BOARD OF ASSESSORS FOR THE TOWN OF THOMPSON et al., Appellants.

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

Decided April 27, 2000.

Graffeo, J.

Petitioner is a corporation whose shareholders are the residential lot owners in the Wolf Lake Development located in the Towns of Mamakating and Thompson, Sullivan County. In May 1997 respondent Board of Assessors for the Town of Thompson assessed petitioner's parcels utilized as common areas and facilities by the planned community's residents, which included lakes, undeveloped land with trails and two buildings (an office and a recreational hall). Petitioner...

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