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MATTER OF INDECK-CORINTH LTD. PARTNERSHIP v. ASSESSOR FOR THE TOWN OF CORINTH

533140.

204 A.D.3d 1145 (2022)

166 N.Y.S.3d 718

2022 NY Slip Op 02327

In the Matter of Indeck-Corinth Limited Partnership, Respondent-Appellant, v. Assessor for the Town of Corinth et al., Appellants-Respondents. (And Four Other Related Proceedings.)

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

Decided April 7, 2022.

Attorney(s) appearing for the Case

Lewis & Greer, PC, Poughkeepsie ( Dylan C. Harris of counsel), for appellants-respondents.

Bond, Schoeneck & King, PLLC, Syracuse ( Jonathan B. Fellows of counsel), for respondent-appellant.

Garry, P.J., Egan Jr., Pritzker and Colangelo, JJ., concur.

In 1991, petitioner entered into a payment in lieu of tax (hereinafter PILOT) agreement with the Corinth Industrial Development Agency (hereinafter the IDA) for the purpose of developing a power generation plant. Under the PILOT agreement, the property in question would be exempt from real...

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