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2 PERLMAN DR. v. ASSESSORS BD

9 Misc.3d 382 (2005)

800 N.Y.S.2d 816

In the Matter of 2 PERLMAN DRIVE, LLC, Petitioner, v. BOARD OF ASSESSORS OF THE VILLAGE OF SPRING VALLEY et al., Respondents.

Supreme Court, Rockland County.

July 18, 2005.

Attorney(s) appearing for the Case

Bruce M. Levine, Spring Valley, for respondents.

Certilman Balin Adler & Hyman, LLP, East Meadow (Dale Allinson and Misel Vidas of counsel), for petitioner.

OPINION OF THE COURT

THOMAS A. DICKERSON, J.

The Real Property Tax Law § 727 (1) Moratorium: Two Exceptions Reviewed

Real Property Tax Law § 727 (1) prohibits changes to real property tax assessments within three years of a court ordered reassessment with certain exceptions, two of which, RPTL 727 (2) (g) (25% or greater change in occupancy rate) and (2) (i) (change in classification or...

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