Grumman Aircraft Engineering Corp. v. Board of Assessors

Petitioner has instituted a proceeding under article 13 of the Tax Law to review and strike from the rolls, the assessments made against it on the 1955-56 assessment roll of the Town of Riverhead, covering its alleged interest in certain real property lying in said town, owned by the United States but occupied by petitioner under a lease. Upon the return of said petition, the respondent moved that it be dismissed upon the ground that it failed to state facts sufficient to warrant such relief.

*341It is the petitioner’s contention that it has absolutely no assessable or taxable interest whatsoever…