Legal Opinion
Lackawanna Community Development Corp. v. Krakowski
New York Court of Appeals
Decided June 11, 2009PublishedCited by 33 opinions
1Opinion of the Court
OPINION OF THE COURT
Chief Judge Lippman.
The tax assessor for the City of Lackawanna seeks to tax real property owned by the Lackawanna Community Development Corporation (LCDC), a local development corporation organized under section 1411 of the Not-For-Profit Corporation Law. LCDC leases the property to a for-profit corporation that carries out for-profit manufacturing activities on the property. The Appellate Division found the property taxable under the Real Property Tax Law (50 AD3d 1469 [4th Dept 2008]). Because the property is “used” within the meaning of RPTL 420-a (1) (a) by the…
2Cases cited5 opinions
- Symphony Space, Inc. v. TishelmanNew York Court of Appeals · 1983
- Mtr. of Ny Botanical Garden v. Assess. of the Town of Wash.New York Court of Appeals · 1982
- Adult Home at Erie Station, Inc. v. Assessor & Board of Assessment ReviewNew York Court of Appeals · 2008
- Sisters of Saint Joseph v. City of New YorkNew York Court of Appeals · 1980
- Lackawanna Community Development Corp. v. KrakowskiAppellate Division of the Supreme Court of the State of New York · 2008
3Cited by33 opinions
- In the Matter of State of Merry-Go-Round Playhouse, Inc. v. Assessor of City of AuburnNew York Court of Appeals · 2014
- Miriam Osborn Memorial Home Ass'n v. Assessor of City of RyeAppellate Division of the Supreme Court of the State of New York · 2010
- Matter of Greater Jamaica Development Corporation v. New York City Tax CommissionNew York Court of Appeals · 2015
- Pine Harbour, Inc. v. DowlingAppellate Division of the Supreme Court of the State of New York · 2011
- Lake Forest Senior Living Community, Inc. v. Assessor of City of PlattsburghAppellate Division of the Supreme Court of the State of New York · 2010
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