Metroplex Harriman Corp. v. Ruscher

In a proceeding pursuant to CPLR article 78 to review a determination made by the respondent denying the petitioner’s application for a real property tax exemption under RPTL 485-b, the petitioner appeals from a judgment of the Supreme Court, Orange County (Leavitt, J.), dated September 15, 1998, which denied the petition and dismissed the petition.

Ordered that the judgment is affirmed, with costs.

*397RPTL 485-b provides an exemption from taxation for construction, alterations, installations, or improvements undertaken for the purpose of commercial, business, or industrial activity. Pursuant to…