MATTER OF CORNELL UNIV. v. BOARD OF ASSESSMENT REVIEW

114 CA 19-00339.

186 A.D.3d 990 (2020)

130 N.Y.S.3d 142

2020 NY Slip Op 04636

In the Matter of Cornell University, Respondent, v. Board of Assessment Review et al., Appellants.

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

Decided August 20, 2020.


It is hereby ordered that the judgment and order so appealed from is unanimously reversed on the law without costs and the petitions are dismissed.

Memorandum: Petitioner, an educational institution, commenced these proceedings pursuant to, inter alia, RPTL article 7, challenging tax assessments on a solar photovoltaic electrical system (system) that is located on its land in the Town of Seneca. Petitioner and nonparty for-profit corporation Argos Solar, LLC (Argos...

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