Braunview Associates v. Unmack

Judgment unanimously affirmed without costs. Memorandum: Supreme Court properly denied the motion of respondent, Assessor of the Town of Tonawanda, to dismiss the petition and granted the relief sought therein, directing respondent to accept petitioner’s application for a partial tax exemption pursuant to RPTL 485-b and to make a determination thereon. The relief sought by petitioner is not barred by res judicata. The doctrine of res judicata "is grounded on the premise that once a person has been afforded a full and fair opportunity to litigate a particular issue, that person may not be…