Honeoye Central School District v. Berle

OPINION OF THE COURT

Arthur E. Blauvelt, J.

These are two CPLR article 78 proceedings and five article 7 (Real Property Tax Law) proceedings. The CPLR article 78 proceedings (Proceedings Nos. 1 and 2) seek judgments annulling the certifications of eligibility of certain forest lands owned by the City of Rochester in Livingston and Ontario Counties for partial tax exemption under section 480-a of the Real Property Tax Law. These certificates under review were issued by the New York State Department of Environmental Conservation (DEC). The article 7 proceedings (Proceedings Nos. 3, 4, 5, 6 and 7)…