South Seas Yacht Club v. Board of Assessors & Board of Assessment Review

—In a proceeding pursuant to Real Property Tax Law article 7 to review the property tax assessment on the petitioner’s marina property, the petitioner appeals from so much of an order of the Supreme Court, Nassau County (McGinity, J.), dated May 13, 1986, as (1) upon searching the record, granted partial summary judgment to the respondent insofar as it found that 2 houseboats and 21 barges were real property within the scope of Real Property Tax Law § 102 (12) (b) and therefore taxable, and (2) denied that branch of the petitioner’s motion which was for partial summary judgment on its claim…