Maines v. Board of Assessors of Town of Lafayette

—Order unanimously affirmed, without costs. Memorandum: Special Term properly determined that the greenhouses on petitioners’ land were taxable as real property. The common law relating to fixtures provides guidance in determining *952whether particular items fall within the statutory definition of "[b]uildings and other articles and structures * * * erected upon, under or above the land, or affixed thereto” (Real Property Tax Law § 102 [12] [b]; Matter of Metromedia, Inc. v Tax Commn., 60 NY2d 85, 90; Matter of Consolidated Edison Co. v City of New York, 44 NY2d 536, 541). The petitioners’…