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MATTER OF ECKERD CORPORATION v. BURIN

510662.

83 A.D.3d 1239 (2011)

920 N.Y.S.2d 824

In the Matter of ECKERD CORPORATION, Respondent, v. JOHN BURIN, as Assessor of the City of Elmira, et al., Appellants. (And Six Other Related Proceedings.)

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

Decided April 14, 2011.

STEIN, J.

Petitioner owns two Eckerd pharmacies located in the City of Elmira, Chemung County which are subject to a 20-year fixed lease agreement. Petitioner's properties were assessed at $2,100,000 for the tax years 2002/2003 through 2007/2008. Petitioner filed grievances with respondent Board of Assessment Review of the City of Elmira challenging the assessments, but they were denied. Consequently, petitioner commenced six proceedings seeking to reduce its assessments...

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