Viahealth of Wayne v. VanPatten

OPINION OF THE COURT

Kenneth R. Fisher, J.

Petitioner, Viahealth of Wayne, moves pursuant to CPLR 3212 and RPTL 420-a for an order granting summary judgment and determining: (1) the above-captioned proceedings are consolidated; (2) the inclusion of petitioner’s property on 6692 Middle *656Road in the town and bearing S.B.L. No. 69118-00-132655 on the taxable portion of the Town’s final assessment roll for each tax year in question is both excessive and illegal and should be governed by RPTL 420-a, which requires that real property owned by a corporation or association organized or conducted…