Merrick Estates Civic Ass'n v. State Tax Commission

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained a sales tax assessment imposed under article 28 of the Tax Law. Petitioner is a land development association in the Town of Hempstead consisting of approximately 235 homes. The contract of sale for the purchase of each home included a provision for the joint ownership of certain nearby beach property, thereby affording the homeowners shared access to and enjoyment of private beachfront…