MATTER OF TOWER HILL 2014, LLC v. TOWN OF AMENIA

2019-11211. Index Nos. 51859/16, 51855/17, 52214/18.

205 A.D.3d 916 (2022)

166 N.Y.S.3d 547

2022 NY Slip Op 03243

In the Matter of Tower Hill 2014, LLC, Respondent, v. Town of Amenia et al., Appellants.

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

Decided May 18, 2022.


Attorney(s) appearing for the Case

Cappillino Rothschild & Egan, LLP, Pawling, NY ( Shane J. Egan of counsel), for appellants.

Corbally, Gartland & Rappleyea, LLP, Poughkeepsie, NY ( Allan B. Rappleyea of counsel), for respondent.

Iannacci, J.P., Miller, Zayas and Dowling, JJ., concur.


Ordered that the judgment is reversed, on the law, with costs, the petitions are denied, the proceedings are dismissed, the petitioner's motion for summary judgment on the petitions is denied, and the order dated August 16, 2019, is modified accordingly.

The petitioner, which owns real property in the Town of Amenia, commenced these tax certiorari proceedings pursuant to Real Property Tax Law article 7, asserting that it should have been granted exemptions for portions...

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