MATTER OF LACKAWANNA COMMUNITY DEVELOPMENT CORPORATION v. KRAKOWSKI


50 A.D.3d 1469 (2008)

856 N.Y.S.2d 405

In the Matter of LACKAWANNA COMMUNITY DEVELOPMENT CORPORATION, Respondent, v. FRANK E. KRAKOWSKI, as Assessor of the City of Lackawanna, et al., Appellants.

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

Decided April 25, 2008.


It is hereby ordered that the order so appealed from is unanimously reversed on the law without costs, the motion is denied, the cross motion is granted and the petition is dismissed.

Memorandum:

Petitioner, a not-for-profit corporation, commenced this proceeding seeking review of respondents' determination that, commencing with the 2006 tax year, petitioner's property located in the City of Lackawanna (City) is not tax exempt pursuant to RPTL 420-a. Based...

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