OPINION OF THE COURT
JOHN R. LaCAVA, J.
This is a Real Property Tax Law articles 4 and 7 and CPLR article 78 proceeding, challenging the denial by the City of Mount Vernon (City) of the real property tax exemption sought by petitioner Metropolitan Transportation Authority (MTA), for the tax years 2009 and 2010, for the premises designated on the City tax map as section 164.68, block 1058, lots 2.2 and 3, and known as and located at 10 and 22 Macquesten Parkway...
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