Rite Aid v. Assessor of the Town of Colonie
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtMalone Jr., J.
Appeal from a judgment of the Supreme Court (O’Connor, J.), entered November 5, 2007 in Albany County, which dismissed petitioner’s applications, in three proceedings pursuant to RPTL article 7, to reduce the 2004, 2005 and 2006 tax assessments on certain real property leased by petitioner.
Petitioner is the lessee under a 20-year triple net lease of real property located at 1868 Central Avenue in the Town of Colonie, Albany County, which is improved by an 11,180-square-foot single-tenant retail pharmacy. The pharmacy was constructed in 1998 and 1999 under a build-to-suit arrangement with…
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