Legal Opinion

Matter of Heritage Christian Servs., Inc. v. Town of Webster Bd. of Assessment Review

Appellate Division of the Supreme Court of the State of New York

Decided June 5, 2026No. 131 CA 25-00186Published

1Opinion of the Court

Matter of Heritage Christian Servs., Inc. v Town of Webster Bd. of Assessment Review

2026 NY Slip Op 03522

June 5, 2026

Appellate Division, Fourth Department

Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431.

This decision is uncorrected and subject to revision before publication in the Official Reports.

IN THE MATTER OF HERITAGE CHRISTIAN SERVICES, INC., PETITIONER-RESPONDENT,

v

TOWN OF WEBSTER BOARD OF ASSESSMENT REVIEW, ASSESSOR OF TOWN OF WEBSTER, TOWN OF WEBSTER, RESPONDENTS, AND WEBSTER CENTRAL SCHOOL DISTRICT, RESPONDENT-APPELLANT.

Supreme Court of the State of…

2Cases cited5 opinions

  1. Adult Home at Erie Station, Inc. v. Assessor & Board of Assessment ReviewNew York Court of Appeals · 2008
  2. In the Matter of State of Merry-Go-Round Playhouse, Inc. v. Assessor of City of AuburnNew York Court of Appeals · 2014
  3. Gherghinoiu v. Atco Properties & Management, Inc.Appellate Division of the Supreme Court of the State of New York · 2006
  4. Salvation Army v. Town of Ellicott Board of Assessment ReviewAppellate Division of the Supreme Court of the State of New York · 1984
  5. Anderson v. Livonia, Avon & Lakeville RailroadAppellate Division of the Supreme Court of the State of New York · 2002

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