Newsday, Inc. v. Town of Huntington

Titone, J. P. (dissenting).

In my opinion neither my colleagues nor Special Term took sufficient cognizance of a crucial fact in this case, to wit, that Newsday did not comply in timely fashion with an essential statutory prerequisite to the granting of an exemption by the appellant school district. Specifically, section 485-b of the Real Property Tax Law sets forth the following requirements or conditions before an exemption may be secured thereunder:

“2. * * * (b) No such exemption shall be granted unless “(1) such construction, alteration, installation or improvement was commenced subsequent…