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MATTER OF CORPORATE WOODS 11, LP v. BOARD OF ASSESSMENT REVIEW OF TOWN OF COLONIE

510768.

83 A.D.3d 1250 (2011)

921 N.Y.S.2d 380

In the Matter of CORPORATE WOODS 11, LP, Appellant, v. BOARD OF ASSESSMENT REVIEW OF THE TOWN OF COLONIE et al., Respondents, et al., Respondent.

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

Decided April 14, 2011.

GARRY, J.

Petitioner owns a six-story office building in the Town of Colonie, Albany County that was leased in 1988 to Wellpoint, Inc. The lease required Wellpoint to pay petitioner base rent and additional operating expenses that included, among other things, that portion of the property taxes exceeding the amount paid during the first year of the lease's 20-year term. Petitioner made all property tax payments to the taxing authorities. In 2006, Wellpoint commenced...

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