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MATTER OF PETS ALIVE, INC. v. WANAT

288 A.D.2d 386 (2001)

732 N.Y.S.2d 862

In the Matter of PETS ALIVE, INC., Respondent, v. MOLVINA A. WANAT, as Assesor of the Town of Wallkill, et al., Appellants.

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

Decided November 19, 2001.

Ordered that the judgment is affirmed, with costs.

The petitioner is a tax-exempt corporation which owns three parcels of land in the Town of Wallkill (hereinafter the Town). The Town previously had granted tax-exempt status to one of those properties. In 1999 the petitioner applied to Molvina A. Wanat, Assessor of the Town of Wallkill (hereinafter the Assessor), for tax exemptions for the other two properties. The Assessor denied the applications and the petitioner...

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