Ambald Realty, Inc. v. Board of Assessors

—In a proceeding pursuant to RPTL article 7 seeking retroactive application of an exemption under RPTL 485-b to the 1988/1989 tax year, the appeal is from an order and judgment (one paper) of the Supreme Court, Nassau County (McGinity, J.), entered August 15, 1994, which granted the petitioner’s motion for partial summary judgment.

Ordered that the order and judgment is reversed, on the law, with costs, the motion is denied, and, upon searching the record, summary judgment is granted to the appellants, and the proceeding is dismissed.

In the instant case, the petitioner commenced construction…