Eckerd Corp. v. Gilchrist

Appeal from an order of the Supreme Court (Sheridan, J.), entered March 13, 2003 in Albany County, which, in a proceeding pursuant to RPTL article 7, denied respondents’ motion for summary judgment dismissing the petition.

Petitioner, in this RPTL article 7 proceeding, challenges respondents’ $2,800,000 assessment in 2002 of real property where it is a tenant in the City of Watervliet, Albany County. Under the terms of the lease, petitioner pays the real property taxes. Respondents moved for summary judgment dismissing the petition prior to filing an appraisal (see 22 NYCRR 202.59 [g]) relying…