Divi Hotels Marketing, Inc. v. Board of Assessors of Tompkins

—Mercure, J.

Appeal from an order of the Supreme Court (Monserrate, J.), entered Septem*581her 30, 1993 in Tompkins County, which, in a proceeding pursuant to RPTL article 7, inter alia, granted respondents’ motion to dismiss the petition for lack of standing.

On December 18, 1991 petitioner conveyed property located at 222 South Cayuga Street in the City of Ithaca, Tompkins County, to NB Mercury Properties, Inc. (hereinafter Mercury), a wholly owned subsidiary of Fleet Bank. Thereafter, pursuant to authorization granted by representatives of Fleet Bank, the law firm of Siegel, Fenchel & Peddy, P.…