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MATTER OF PARKWAY ELDERLY HOUSING DEVELOPMENT FUND CO., INC. v. ASSESSOR OF CITY OF CORNING

No. 462 CA 20-01244.

197 A.D.3d 923 (2021)

153 N.Y.S.3d 295

2021 NY Slip Op 04829

In the Matter of Parkway Elderly Housing Development Fund Co., Inc., Appellant, v. Assessor of City of Corning, Respondent. Corning-Painted Post Area School District, Intervenor-Respondent.

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

Decided August 26, 2021.

Attorney(s) appearing for the Case

WELCH & ZINK, CORNING ( JEFF N. EVANS OF COUNSEL), FOR PETITIONER-APPELLANT.

BRYAN J. MAGGS LAW OFFICES, PLLC, ELMIRA ( BRYAN J. MAGGS OF COUNSEL), FOR RESPONDENT-RESPONDENT.

HARRIS BEACH PLLC, PITTSFORD ( DANIEL J. PALERMO OF COUNSEL), FOR INTERVENOR-RESPONDENT.

Present—Centra, J.P., Carni, NeMoyer, Troutman and Winslow, JJ.

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

Memorandum: Petitioner commenced this proceeding pursuant to RPTL article 7 seeking review of the 2019 real property tax assessment for petitioner's property in the City of Corning (City). Respondent moved to dismiss the petition pursuant to, inter alia, CPLR 3211(a)(5), and petitioner appeals from an order granting the motion. We...

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