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IN THE MATTER OF SPECTAPARK ASSOCIATES v. CITY OF ALBANY DEPARTMENT OF ASSESSMENT AND TAXATION

12 A.D.3d 800 (2004)

784 N.Y.S.2d 256

In the Matter of SPECTAPARK ASSOCIATES, Respondent, v. CITY OF ALBANY DEPARTMENT OF ASSESSMENT AND TAXATION et al., Appellants. (And Another Related Proceeding.)

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

November 10, 2004.

Peters, J.

By lease dated January 27, 1989, petitioner and the County of Albany agreed that petitioner would construct and then operate, "for purposes consistent with and for the benefit of the Albany County Civic Center Project and the Master Plan," a 1,000 car public parking garage on County-owned land adjacent to what is currently known as the Pepsi Arena in the City of Albany. Nominal title to the garage was to remain with petitioner for a 50-year term, after...

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