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MATTER OF AL-BER, INC. v. NEW YORK CITY DEPARTMENT OF FINANCE

2009-11875.

80 A.D.3d 760 (2011)

915 N.Y.S.2d 309

In the Matter of AL-BER, INC., Doing Business as EL-BER ISLAMIC SCHOOL, Appellant, v. NEW YORK CITY DEPARTMENT OF FINANCE et al., Respondents.

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

Decided January 25, 2011.

Ordered that the order and judgment is affirmed insofar as appealed from, with costs.

The petitioner is a New York not-for-profit organization that is exempt from federal taxation. It provides religious, charitable, and educational services to the Islamic community. In 2001, the petitioner entered into a 99-year ground lease with Clio Realty, the owner of real property located at 25-42 49th Street in Astoria (hereinafter the subject property), for the purpose of operating...

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