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MATTER OF BOARD OF MGRS. v. ASSESSOR, CITY OF BUFFALO

999 CA 16-02122.

156 A.D.3d 1322 (2017)

68 N.Y.S.3d 238

2017 NY Slip Op 08942

In the Matter of BOARD OF MANAGERS, UNIQUEST DELAWARE, LLC, RESIDENTIAL CONDOMINIUM, Also Known as THE AVANT, Appellant, v. ASSESSOR, CITY OF BUFFALO, et al., Respondents, and COUNTY OF ERIE, Intervenor-Respondent.

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

Decided December 22, 2017.

It is hereby ordered that the order so appealed from is unanimously affirmed without costs.

Memorandum: Petitioner operates a residential condominium in the City of Buffalo. Acting on behalf of its constituent unit owners, petitioner commenced the instant tax certiorari proceedings pursuant to RPTL article 7 to challenge multiple reassessments of the condominium. Petitioner subsequently moved for summary judgment on its petitions, contending that

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