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C&P PARTNERS v. ASSESSMENT

192 Misc.2d 139 (2002)

744 N.Y.S.2d 829

In the Matter of C&P PARTNERS, Petitioner, v. DEPARTMENT OF ASSESSMENT AND TAXATION OF CITY OF ALBANY, Respondent.

Supreme Court, Albany County.

June 17, 2002.

Attorney(s) appearing for the Case

Gary F. Stiglemeier, Corporation Counsel, Albany (Joseph G. McCann of counsel), for respondent.

Couch White, LLP, Albany (James J. Barriere of counsel), for petitioner.

OPINION OF THE COURT

GEORGE B. CERESIA, JR., J.

Petitioner, C&P Partners, is the fee owner of certain real property located at 419 Delaware Avenue, Albany, New York. CVS is the lessee of said property. The subject property was assessed at $626,400 on the City of Albany 2000 assessment roll. The lessee of said property then sought reduction of the assessed value by commencement of a tax certiorari proceeding...

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