Stop & Shop Companies, Inc. v. Assessor of New Rochelle

OPINION OF THE COURT

John R. LaCava, J.

In this RPTL article 7 tax certiorari proceeding, respondent seeks an order dismissing the petitions filed by petitioner Stop & Shop Companies, Inc. (S & S) challenging the assessments for property of which it is a fractional lessee, for the tax years 2005 through and including 2008, said property identified on the tax map of the City as block 310, lot 20, otherwise known as “The Palmer Center,” and known as and located at 2425 Palmer Avenue, New Rochelle, New York. Respondent asserts a lack of standing by S & S owing to its failure to secure permission…