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LIBERTY MGT. v. TOWN ASSESSOR

284 A.D.2d 61 (2001)

728 N.Y.S.2d 262

In the Matter of LIBERTY MANAGEMENT OF NEW YORK, INC., Respondent, v. ASSESSOR OF THE TOWN OF GLENVILLE et al., Respondents, and NISKAYUNA CENTRAL SCHOOL DISTRICT, Appellant. (And Four Other Related Proceedings.)

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

July 5, 2001.

Attorney(s) appearing for the Case

Higgins, Roberts, Beyerl & Coan, P. C., Schenectady (Michael E. Basile of counsel), for appellant.

Damon & Morey, L. L. P., Buffalo (Michael J. Willett of counsel), for Liberty Management of New York, Inc., respondent.

Robert A. Moore, Scotia, for Assessor of the Town of Glenville and others, respondents.

Jay Worona, Albany, for New York State School Boards Association, Inc., amicus curiae.

CARDONA, P. J., CREW III, SPAIN and CARPINELLO, JJ., concur.

OPINION OF THE COURT

MERCURE, J.

Petitioner commenced these proceedings against respondents Assessor of the Town of Glenville, the Board of Assessment Review of the Town of Glenville and the Town of Glenville (hereinafter collectively referred to as the Town respondents) to review the tax assessment of real property located at 79 Glenridge Road in the Town of Glenville, Schenectady County (hereinafter the property), for the tax years 1996 through 2000. Respondent...

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