Legal Opinion

Shoppingtown Mall NY LLC v. Assessor of Town of Dewitt

Appellate Division of the Supreme Court of the State of New York

Decided September 30, 2016Published

1Opinion of the Court

Appeal from an order of the Supreme Court, Onondaga County (Donald A. Greenwood, J.), entered December 10, 2014 in a proceeding pursuant to RPTL article 7. The order, among other things, dismissed the petition.

It is hereby ordered that the order so appealed from is unanimously affirmed without costs.

Memorandum: On appeal from an order dismissing the petition in this proceeding pursuant to RPTL article 7, petitioner contends that it may challenge the assessment as unconstitutional under the exception to RPTL 727 (1) set forth in Susquehanna Dev. v Assessor of City of Binghamton (185 Misc 2d…

2Cases cited3 opinions

  1. Ciesinski v. Town of AuroraAppellate Division of the Supreme Court of the State of New York · 1994
  2. Susquehanna Development, L. L. C. v. Assessor of the City of BinghamtonNew York Supreme Court · 2000
  3. Matter of ELT Harriman, LLC v. Assessor of Town of WoodburyAppellate Division of the Supreme Court of the State of New York · 2015

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