Metropolitan Life Insurance v. Harlow

Lahtinen, J. Appeal from an order of the Supreme Court (Canfield, J.), entered September 17, 2003 in Rensselaer County, which, in a proceeding pursuant to RPTL article 7, granted respondents’ motion to dismiss the petition.

Petitioner was the beneficiary of certain tax incentives provided in a payment in lieu of tax agreement (hereinafter agreement) that it entered into in 1991 with the Rensselaer County Industrial Development Agency (hereinafter Agency), which owned land that petitioner leased for its business enterprise {see generally General Municipal Law art 18-A). Under the agreement,…