MTR OF CREAMERY HILLS v. FOX

No. EF21-258.

73 Misc.3d 728 (2021)

155 N.Y.S.3d 746

2021 NY Slip Op 21279

In the Matter of CREAMERY HILLS, L.P., et al., Petitioners, v. LAURA FOX, in Her Capacity as the Director of Real Property Tax Services for the County of Cortland, et al., Respondents.

Supreme Court, Cortland County.

Decided October 18, 2021.


Attorney(s) appearing for the Case

Hinman, Howard & Kattell, LLP, Binghamton ( Paul T. Sheppard of counsel), for petitioners.

Costello, Cooney & Fearon, PLLC, Syracuse ( Christopher M. Militello of counsel), for Laurence Fitts, Assessor for the Town of Harford, and others, respondents.

Mackenzie Hughes LLP, Syracuse ( W. Bradley Hunt of counsel), for Laura Fox, in Her Capacity as the Director of Real Property Tax Services for the County of Cortland, and another, respondents.

Hancock Estabrook, LLP, Syracuse ( James O'Shea of counsel), for Dryden Central School District, respondent.


OPINION OF THE COURT

Petitioner Creamery Hills, L.P. (Creamery) is a limited partnership which owns and operates Creamery Hills Senior Apartments in the Town of Harford, Cortland County (the subject property). Petitioner SEPP, Inc. is the general partner of Creamery. Pursuant to an agreement with the New York State Division...

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