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MATTER OF LAKE FOREST SENIOR LIVING COMMUNITY, INC. v. ASSESSOR OF THE CITY OF PLATTSBURGH

507591.

72 A.D.3d 1302 (2010)

898 N.Y.S.2d 369

In the Matter of LAKE FOREST SENIOR LIVING COMMUNITY, INC., Appellant, v. ASSESSOR OF THE CITY OF PLATTSBURGH et al., Respondents.

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

Decided April 15, 2010.

PETERS, J.P.

Petitioner is a not-for-profit organization that operates a 44-unit congregate living facility (hereinafter CLF) on Lake Champlain in the City of Plattsburgh, Clinton County. According to petitioner, the CLF is used exclusively in furtherance of its charitable mission to provide moderately-priced housing and supportive services to the elderly. In 2004, respondent Assessor of the City of Plattsburgh granted petitioner's application for a tax exemption...

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