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PICCOLO v. TAX APPEALS TRIB.

513539.

108 A.D.3d 107 (2013)

964 N.Y.S.2d 697

2013 NY Slip Op 3136

In the Matter of ANTHONY PICCOLO et al., Petitioners, v. NEW YORK STATE TAX APPEALS TRIBUNAL et al., Respondents.

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

Decided May 2, 2013.

Attorney(s) appearing for the Case

Hiscock & Barclay, LLP, Syracuse ( David G. Burch Jr. of counsel), for petitioners.

Eric T. Schneiderman , Attorney General, Albany ( Owen W. Demuth of counsel), for Commissioner of Taxation and Finance, respondent.

MERCURE, J.P., SPAIN and EGAN JR., JJ., concur.

OPINION OF THE COURT

McCARTHY, J.

Petitioners were members of Piccolo Properties, LLC, which was certified pursuant to General Municipal Law article 18-B as a Qualified Empire Zone Enterprise (hereinafter QEZE). The corporation owned five parcels of property in the Auburn Empire Zone. The Auburn Empire Zone is located within the Downtown Auburn Business Improvement District, which levies a charge — known...

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