Gay Alliance of Genesee Valley, Inc. v. City Assessor of Rochester

Callahan, J. P. (dissenting in part).

I agree that Supreme Court erred in awarding summary judgment on plaintiffs cause of action under 42 USC § 1983 for violating plaintiffs civil rights. I also concur that the award of attorney’s fees pursuant to 42 USC § 1988 must be vacated and that sanctions under 22 NYCRR 130-1.1 (a) are not warranted. In my view, Supreme Court erred also when it granted plaintiff a tax exemption pursuant to Real Property Law § 420-a (1) (a).

Exemption status should be construed strictly against the taxpayer seeking the benefit of the exemption (Symphony Space v…