Simon-Equity Jefferson Valley Partnership v. Board of Assessors

In a proceeding pursuant to Real Property Tax Law article 7 challenging the denial of an exemption from certain real property taxes pursuant to Real Property Tax Law § 485-b, the petitioner appeals from a judgment of the Supreme Court, Westchester County (Sullivan, J.), entered April 24, 1985, which denied its motion for summary judgment and, upon searching the record, awarded summary judgment to the respondents and the intervenor-respondent, dismissing the petition.

Ordered that the judgment is reversed, on the law, without costs or disbursements, the motion for summary judgment is granted in…