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MATTER OF PYRAMID CROSSGATES COMPANY v. BOARD OF ASSESSORS OF THE TOWN OF GUILDERLAND

302 A.D.2d 826 (2003)

756 N.Y.S.2d 316

In the Matter of PYRAMID CROSSGATES COMPANY, Appellant, v. BOARD OF ASSESSORS OF THE TOWN OF GUILDERLAND et al., Respondents. (Proceeding No. 1.) In the Matter of PYRAMID CROSSGATES COMPANY, Appellant, v. BOARD OF ASSESSORS OF THE TOWN OF GUILDERLAND et al., Respondents. (Proceeding No. 2.) In the Matter of MONTALBA SQUARE ASSOCIATES, INC., Appellant, v. BOARD OF ASSESSORS OF THE TOWN OF GUILDERLAND et al., Respondents. (Proceeding No. 3.)

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

Decided February 27, 2003.

Spain, J.

Petitioner Pyramid Crossgates Company (hereafter PCC) owns a retail shopping mall (hereinafter Crossgates Mall) located in the Town of Guilderland, Albany County. Petitioner Montalba Square Associates, Inc. (hereinafter MSA) formerly owned a single tax lot which is part of the mall property. Pursuant to RPTL article 7, PCC—by notices of petition dated July 29, 1996 and July 10, 1997, respectively—commenced tax certiorari proceedings alleging...

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