Adventist Home, Inc. v. Board of Assessors of Livingston

OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed, with costs.

In early 1990, respondent Board of Assessors of the Town of Livingston determined that a portion of the real property of petitioner Adventist Home, Inc., previously untaxed, no longer qualified for a charitable exemption under Real Property Tax Law § 420-a. Accordingly, the Board included the property on the 1990 tentative assessment rolls and imposed an assessed value of $62,700. Petitioner filed a timely grievance challenging the Board’s action but the Board failed to change the assessment. The…