Legal Opinion
Birchwood Village LP v. Assessor of the City of Kingston
Appellate Division of the Supreme Court of the State of New York
Decided April 26, 2012PublishedCited by 4 opinions
1Opinion of the CourtMcCarthy, J.
Appeal from an order of the Supreme Court (Work, J.), entered May 28, 2010 in Ulster County, which, in a proceeding pursuant to RPTL article 7, granted respondents’ motion to dismiss the petition.
Petitioner is the lessee of property located in the City of Kingston, Ulster County, which is owned by the Ulster County *1375Industrial Development Agency (hereinafter UCIDA), a public benefit corporation (see General Municipal Law § 923). Petitioner and UCIDA entered into a payment in lieu of taxes (hereinafter PILOT) agreement that provided, among other things, that the property’s value for purposes of…
2Cases cited4 opinions
- De Sapio v. KohlmeyerNew York Court of Appeals · 1974
- ALLIED BLDG. INSPECTORS INT'L UNION OF OPERATING ENG'RS, LOCAL UNION NO. 211, AFL-CIO v. Office of Labor Relations of the City of New YorkNew York Court of Appeals · 1978
- Town of Wallkill Industrial Development Agency v. Assessor of WallkillAppellate Division of the Supreme Court of the State of New York · 2000
- Metropolitan Life Insurance v. HarlowAppellate Division of the Supreme Court of the State of New York · 2005
3Cited by4 opinions
- Dylan 140 LLC v. FigueroaCourt of Appeals for the Second Circuit · 2020
- Piller v. Tribeca Development Group LLCAppellate Division of the Supreme Court of the State of New York · 2017
- Wagner & Stoll, LLC v. City of SchenectadyAppellate Division of the Supreme Court of the State of New York · 2013
- Wagner & Stoll, LLC v. City of SchenectadyAppellate Division of the Supreme Court of the State of New York · 2013