Mountain Meadows Campers Ass'n v. Pilkington

OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed, with costs.

Petitioner is the owner of 15 parcels of land in Holland, New York, which have been developed as a recreational park containing small lakes, campsites, hiking trails, playgrounds, roadways and other facilities. The deed to each campsite contains an easement entitling the owner to use the common areas and facilities. The membership of the Association consists of all parties owning campsites in the park.

The Association sought a reduction in the assessment of its real property for the tax year 1992.…