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MATTER OF JOY BLDRS., INC. v. CONKLIN

2012-00452.

96 A.D.3d 939 (2012)

946 N.Y.S.2d 497

2012 NY Slip Op 4999

In the Matter of JOY BUILDERS, INC., Appellant, v. CATHY CONKLIN et al., Respondents.

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

June 20, 2012.

Ordered that the amended order is affirmed, with costs.

The taxable status of real property "shall be determined annually according to its condition and ownership" as it exists on the relevant taxable status date (RPTL 302 [1]; see Matter of Seidel v Board of Assessors, County of Nassau, 88 A.D.3d 369, 375 [2011]; Matter of Ross v Town of Santa Clara, 266 A.D.2d 678, 680-681 [1999...

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