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MATTER OF UNITED CHURCH RESIDENCES OF FREDONIA, NEW YORK, INC. v. NEWELL

43 A.D.3d 1403 (2007)

842 N.Y.S.2d 352

In the Matter of UNITED CHURCH RESIDENCES OF FREDONIA, NEW YORK, INC., Doing Business as CONCORD ESTATES, Respondent, v. ROGER NEWELL, as Assessor of Town of Pomfret, et al., Appellants, et al., Respondent.

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

Decided September 28, 2007.

It is hereby ordered that the judgment so appealed from be and the same hereby is unanimously reversed on the law without costs and the petition is dismissed.

Memorandum:

Petitioner is a not-for-profit corporation that owns property consisting of 40 residential units that were constructed using financing obtained from the United States Department of Housing and Urban Development (HUD). Petitioner provides housing for low-income individuals who are at least...

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