LACKAWANNA CORP. v. KRAKOWSKI


12 N.Y.3d 578 (2009)

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

Court of Appeals of New York.

Decided June 11, 2009.


Attorney(s) appearing for the Case

Hurwitz & Fine, P.C., Buffalo (Michael F. Perley and Audrey A. Seeley of counsel), for appellant.

Hodgson Russ LLP, Buffalo (Daniel A. Spitzer, Michael B. Risman and Joshua Feinstein of counsel), for respondents.

Judges CIPARICK, GRAFFEO, READ, SMITH, PIGOTT and JONES concur.


OPINION OF THE COURT

Chief Judge LIPPMAN.

The tax assessor for the City of Lackawanna seeks to tax real property owned by the Lackawanna Community Development Corporation (LCDC), a local development corporation organized under section 1411 of the Not-For-Profit Corporation Law. LCDC leases the property to a for-profit corporation that carries out for-profit manufacturing activities on the property. The Appellate...

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