Columbia County Mental Retardation Realty Co. v. Palen

OPINION OF THE COURT

Harold J. Hughes, J.

This is a motion by respondent Board of Assessors of the Town of Claverack (board) for partial summary judgment dismissing so much of the petition as seeks a tax exemption for petitioner’s property pursuant to section 421 of the Real Property Tax Law. Petitioner Columbia County Mental Retardation Realty Company, Inc. (realty company) cross-moves for summary judgment. The motions arise in a proceeding under article 7 of the Real Property Tax Law to review a 1978-1979 tax assessment on real property owned by the petitioner realty company.

Petitioner was…