1963 Elmwood Avenue, Inc. v. Tanzella

Judgment unanimously reversed on the law with costs, motion granted and petition dismissed. Memorandum: In 1991 petitioner, 1963 Elmwood Avenue, Inc., sought abatement of property taxes that had been assessed for the 1989-1990 tax year, before petitioner acquired the property. Petitioner sought abatement on the ground that it had created a public benefit to the City of Buffalo and Erie County by its "demolition and clearance of this dilapidated property.” By resolution 118, the City of Buffalo Common Council absolved petitioner of its tax liability for that year, determining that the owners…