Assembly of God, Inc. v. Lynch

Appellate Division of the Supreme Court of New York

Assembly of God, Inc. v. Lynch

113 A.D.2d 1016, 494 N.Y.S.2d 571, 1985 N.Y. App. Div. LEXIS 52633

CourtAppellate Division of the Supreme Court of the State of New York

DecidedSeptember 27, 1985

StatusPublished

Cited by1 cases

This text of 113 A.D.2d 1016 (Assembly of God, Inc. v. Lynch) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Assembly of God, Inc. v. Lynch, 113 A.D.2d 1016, 494 N.Y.S.2d 571, 1985 N.Y. App. Div. LEXIS 52633 (N.Y. Ct. App. 1985).

Pincite

Opinion

Judgment unanimously affirmed, without costs. Memorandum: In this action pursuant to Real Property Tax Law article 7, petitioner appeals from an order which confirmed respondents’ determination that certain vacant lots owned by petitioner are taxable. The evidence adduced at the hearing demonstrated that neither development of the land nor construction of improvements had been initiated nor was there good-faith contemplation of plans therefor. The land is thus not exempt from taxation (Real Property Tax Law § 420-a [3]) and the trial court properly dismissed the petition (see, Matter of Faculty-Student Assn. v Sharkey, 35 AD2d 161, affd 29 NY2d 621; Matter of Syracuse Univ., 214 App Div 375, 378). (Appeal from judgment of Supreme Court, Ontario County, Dugan, J.— RPTL art 7.) Present—Hancock, Jr., J. P., Callahan, Denman, O’Donnell and Schnepp, JJ.

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Judgment unanimously affirmed, without costs. Memorandum: In this action pursuant to Real Property Tax Law article 7, petitioner appeals from an order which confirmed respondents’ determination that certain vacant lots owned by petitioner are taxable. The evidence adduced at the hearing demonstrated that neither development of the land nor construction of improvements had been initiated nor was there good-faith contemplation of plans therefor. The land is thus not exempt from taxation (Real Property Tax Law § 420-a [3]) and the trial court properly dismissed the petition (see, Matter of Faculty-Student Assn. v Sharkey, 35 AD2d 161, affd 29 NY2d 621; Matter of Syracuse Univ., 214 App Div 375, 378). (Appeal from judgment of Supreme Court, Ontario County, Dugan, J.— RPTL art 7.) Present—Hancock, Jr., J. P., Callahan, Denman, O’Donnell and Schnepp, JJ.

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Bluebook (online)

113 A.D.2d 1016, 494 N.Y.S.2d 571, 1985 N.Y. App. Div. LEXIS 52633, Counsel Stack Legal Research, https://law.counselstack.com/opinion/assembly-of-god-inc-v-lynch-nyappdiv-1985.

Opinion

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