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MATTER OF PNL STILLWATER, LLC v. BOARD OF ASSESSORS OF TOWN OF STILLWATER

513707.

94 A.D.3d 1401 (2012)

943 N.Y.S.2d 279

2012 NY Slip Op 3264

In the Matter of PNL STILLWATER, LLC, Respondent, v. BOARD OF ASSESSORS OF TOWN OF STILLWATER et al., Respondents, and STILLWATER CENTRAL SCHOOL DISTRICT, Appellant. (And Two Other Related Proceedings.)

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

Decided April 26, 2012.

GARRY, J.

Petitioner owns a parcel of real property underlying a mobile home park in the Town of Stillwater, Saratoga County. In January 2007, as part of negotiations pertaining to a sewer system upgrade, a representative of petitioner and the Town Supervisor for the Town of Stillwater signed a letter agreement providing, among other things, that a specified formula would be applied to value petitioner's property for tax assessment purposes. The agreement further...

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