HEMPSTEAD v. BOARD ASSESSORS

2010-09220

112 A.D.3d 123 (2013)

974 N.Y.S.2d 98

2013 NY Slip Op 7178

In the Matter of HEMPSTEAD COUNTRY CLUB, Respondent, v. BOARD OF ASSESSORS et al., Appellants.

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

Decided November 6, 2013.


Attorney(s) appearing for the Case

John Ciampoli , County Attorney, Mineola ( David A. Tauster and Dennis J. Saffran of counsel), for appellants.

Santemma & Deutsch LLP, Syosset ( Jon N. Santemma , Jonathan D. Gottlieb , Koeppel Martone & Leistman [ Michael R. Martone and Michael P. Guerriero ], and Farrell Fritz, P.C. [ Arthur K. Feldman ], of counsel), for respondent.

DILLON, J.P., HALL and AUSTIN, JJ., concur.


OPINION OF THE COURT

DICKERSON, J.

Introduction

The petitioner, Hempstead Country Club (hereinafter the County Club), owns approximately 123 acres of property in Nassau County on which it operates a private, not-for-profit golf course. The Country Club commenced these consolidated tax certiorari proceedings to challenge the tax assessments imposed on its property by the appellants, the Board of Assessors, the Board of Assessment Review...

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