Fetzer v. Town Board

Cross appeal unanimously dismissed and judgment affirmed without costs. Memorandum: Supreme Court properly granted the motion of respondents/ defendants seeking summary judgment dismissing the petition/ complaint in this combined CPLR article 78 proceeding and declaratory judgment action brought to contest the determination of respondent/defendant assessor granting a tax exemption to respondent/defendant Presbyterian Homes of Western New York, Inc. (Homes) under RPTL 420-a and 420-b. Homes is constructing a retirement community/transitional care facility and eventually a skilled nursing…