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MATTER OF TAP, INC. v. DIMITRIADIS

49 A.D.3d 947 (2008)

853 N.Y.S.2d 214

In the Matter of TAP, INC., Respondent, v. TINA DIMITRIADIS, as Assessor of the City of Troy, et al., Appellants.

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

Decided March 6, 2008.

Rose, J.

Pursuant to RPTL 420-a (1), petitioner, a not-for-profit corporation, applied for a tax exemption on an historic school building in the City of Troy, Rensselaer County that it had renovated into an apartment building. Respondent Assessor of the City of Troy denied the exemption, and that denial was upheld by the Board of Assessment Review. Petitioner then commenced this proceeding pursuant to RPTL article 7 seeking a de novo determination that it is entitled...

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