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MATTER OF ULSTER BUSINESS COMPLEX, LLC v. TOWN OF ULSTER

293 A.D.2d 936 (2002)

740 N.Y.S.2d 718

In the Matter of ULSTER BUSINESS COMPLEX, LLC, Appellant, v. TOWN OF ULSTER et al., Respondents. (Proceeding No. 1.) In the Matter of AG PROPERTIES OF KINGSTON, LLC, Appellant, v. TOWN OF ULSTER et al., Respondents. (Proceeding No. 2.)

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

Decided April 25, 2002.

Crew III, J.

These two proceedings pursuant to RPTL article 7 seek to challenge the tax assessment imposed upon approximately 250 acres of real property formerly occupied by IBM Corporation and located in the Town of Ulster, Ulster County. In early 1994, IBM elected to vacate the facility and placed the property on the real estate market. Following a failed attempt by the State to purchase a portion of the property in 1996, the property was subdivided into 27 separate...

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