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MATTER OF OCG LIMITED PARTNERSHIP v. BOARD OF ASSESSMENT REVIEW OF THE TOWN OF OWEGO

509758.

79 A.D.3d 1224 (2010)

912 N.Y.S.2d 715

In the Matter of OCG LIMITED PARTNERSHIP, Appellant, v. BOARD OF ASSESSMENT REVIEW OF THE TOWN OF OWEGO, Respondent. (Proceeding No. 1.) In the Matter of OCG LIMITED PARTNERSHIP, Appellant, v. TOWN OF OWEGO et al., Respondents. (Proceeding No. 2.).

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

Decided December 2, 2010.

STEIN, J.

Petitioner is the owner of a parcel of land in the Village of Owego, Tioga County, on which he built a 22-unit housing project for low income families, which was completed in 2004. Petitioner contested the assessments by respondent Board of Assessment Review of the Town of Owego of the property's taxable value of $815,800 for the 2004 and 2005 tax years. After each of the assessments were affirmed, petitioner commenced these proceedings pursuant to RPTL...

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