United Church Residences of Fredonia, New York, Inc. v. Newell

Appeals from a judgment (denominated order) of the Supreme Court, Chautauqua County (Paula L. Feroleto, J.), entered August 7, 2006 in a proceeding pursuant to CPLR article 78. The judgment granted the petition and annulled the determination of respondent Roger Newell, Assessor, Town of Pomfret, denying petitioner’s application for a real property tax exemption pursuant to RPTL 420-a.

It is hereby ordered that the judgment so appealed from be and the same hereby is unanimously reversed on the law without costs and the petition is dismissed.

Memorandum: Petitioner is a not-for-profit corporation…