Faculty-Student Ass'n of State University College at Buffalo, Inc. v. Town of Lyndon

OPINION OF THE COURT

Edward M. Horey, J.

It is of primary significance that the proceeding before the *1058court has been brought under article 7 of the Real Property Tax Law.

It is of equal significance that what petitioner seeks is the basic determination of whether the real property owned by petitioner is in fact taxable at all. Petitioner insists that such property is exempt from tax under the mandate of RPTL 420-a.

Such contention brings into focus the proper procedural device to determine the contentions of the petitioner.

Upon this court’s review of the law its determination is that a proceeding…