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MATTER OF BOYNTON SUITES, L.L.C. v. BOARD OF ASSESSMENT REVIEW OF THE CITY OF PLATTSBURGH

274 A.D.2d 926 (2000)

711 N.Y.S.2d 266

In the Matter of BOYNTON SUITES, L. L. C., Appellant, v. BOARD OF ASSESSMENT REVIEW OF THE CITY OF PLATTSBURGH et al., Respondents.

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

Decided July 27, 2000.

Cardona, P. J.

In January 1995, petitioner became the contract vendee of certain real property, located within an economic development zone, in the City of Plattsburgh, Clinton County. In early February 1995, the Common Council of respondent City of Plattsburgh and the Plattsburgh City School District adopted resolutions "opting in" to the real property tax exemption authorized under RPTL 485-e for properties located within economic development zones. At the same...

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