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MATTER OF CCM ASSOCIATES OF CLIFTON PARK, LLC v. BOARD OF ASSESSMENT REVIEW OF THE TOWN OF CLIFTON PARK

49 A.D.3d 941 (2008)

853 N.Y.S.2d 209

In the Matter of CCM ASSOCIATES OF CLIFTON PARK, LLC, Appellant, v. BOARD OF ASSESSMENT REVIEW OF THE TOWN OF CLIFTON PARK et al., Respondents.

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

Decided March 6, 2008.

Peters, J.

ITW Mortgage Investments IV, Inc. (hereinafter ITW) owned six separately assessed parcels which comprised Clifton Park Center, a shopping center in the Town of Clifton Park, Saratoga County. In 2004, ITW commenced an RPTL article 7 proceeding seeking to reduce respondent Town of Clifton Park's total assessment of $30 million on three of the six parcels for the 2004 tax year. Thereafter, ITW and the Town agreed to discontinue the proceeding pursuant to certain...

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