Luther Forest Corp. v. McGuiness

Mahoney, P. J. (dissenting).

In my view, respondent has the authority to terminate tracts of land from the benefits of RPTL 480. It is clear that, with regard to exemptions granted pursuant to RPTL 480-a, the authority to make the initial determination as to eligibility rests with DEC (see, Matter of Clove Dev. Corp. v Frey, 63 NY2d 181). Likewise, under RPTL 480, DEC has the authority to make the initial determination of eligibility (RPTL 480 [4]). However, at issue here is not an initial determination of eligibility, but a determination of continued eligibility after an alleged cutting of…