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MATTER OF KEY BANK v. TOWN OF AMHERST

40 CA 20-00749.

196 A.D.3d 1103 (2021)

147 N.Y.S.3d 904

2021 NY Slip Op 04420

In the Matter of Key Bank, Also Known as 3920 Main, under Article 7 of the Real Property Tax Law, Appellant, v. Town of Amherst, Respondent. County of Erie, Intervenor-Respondent, et al., Intervenor.

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

Decided July 16, 2021.

Attorney(s) appearing for the Case

WOLFGANG & WEINMANN, BUFFALO ( PETER ALLEN WEINMANN , OF COUNSEL), FOR PETITIONER-APPELLANT.

JOANNE A. SCHULTZ , TOWN ATTORNEY, WILLIAMSVILLE, FOR RESPONDENT-RESPONDENT.

Present—Carni, J.P., Lindley, Curran, Troutman and Bannister, JJ.

It is hereby ordered that the order so appealed from is unanimously modified on the law by denying the motion in part, reinstating the petitions challenging the assessments for tax years 2010-2011, 2013-2014, and 2014-2015, and granting the cross motion, and as modified the order is affirmed without costs and the matter is remitted to Supreme Court, Erie County, for further proceedings in accordance with the following memorandum: Petitioner commenced these proceedings pursuant...

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