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MATTER OF ECKERD CORPORATION v. SEMON

35 A.D.3d 931 (2006)

829 N.Y.S.2d 238

In the Matter of ECKERD CORPORATION, Individually and on Behalf of COLUMBIA PLAZA, LLC, Respondent, v. CHRIS SEMON, as Assessor of the Town of Colonie, et al., Appellants, et al., Respondent. (And Another Related Proceeding.)

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

Decided December 7, 2006.

Spain, J.

In these proceedings, petitioner challenges the 2002 and 2003 real property tax assessments of property located in the Town of Colonie, Albany County which is owned by Columbia Plaza, LLC and leased by petitioner. The property is a corner lot located in a commercial area of the Town and is improved by a freestanding Eckerd retail drug store with a drive-through window and parking lot. In 2002, the property consisted of 4.7 acres and was assessed at $2,600...

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