Congregation Gates of Prayer of Far Rockaway, Inc. v. City of New York

Appellate Division of the Supreme Court of New York

Congregation Gates of Prayer of Far Rockaway, Inc. v. City of New York

296 A.D.2d 407, 745 N.Y.S.2d 456, 2002 N.Y. App. Div. LEXIS 7066

Appellate Division of the Supreme Court of the State of New York·Decided July 1, 2002·Published

Opinion

In a proceeding pursuant to CPLR article 78 to review a determination of the Commissioner of Finance, dated October 18, 2000, which denied the petitioner’s request to cancel its real estate tax debt, the petitioner appeals (1) from a judgment of the Supreme Court, Queens County (Polizzi, J.), dated May 10, 2001, which denied the petition and dismissed the proceeding, and (2), as limited by its brief, from so much of an order of the same court, dated September 28, 2001, as denied its motion for leave to renew.

Ordered that the judgment is affirmed; and it is further,

Ordered that the order is affirmed insofar as appealed from; and it is further,

Ordered that one bill of costs is awarded to the municipal respondents.

The record supports the Supreme Court’s determination that the petitioner was not entitled to a tax exemption pursuant to RPTL 420-a (1) (a) and cancellation of the retroactive tax as[408]*408sessment imposed (see Congregation Zemach David of New Sq. v County of Rockland, 163 AD2d 668, 670; cf. Mohonk Trust v Board of Assessors of Town of Gardiner, 47 NY2d 476).

The petitioner’s remaining contentions are without merit. Florio, J.P., Feuerstein, Krausman and Crane, JJ., concur.

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In a proceeding pursuant to CPLR article 78 to review a determination of the Commissioner of Finance, dated October 18, 2000, which denied the petitioner’s request to cancel its real estate tax debt, the petitioner appeals (1) from a judgment of the Supreme Court, Queens County (Polizzi, J.), dated May 10, 2001, which denied the petition and dismissed the proceeding, and (2), as limited by its brief, from so much of an order of the same court, dated September 28, 2001, as denied its motion for leave to renew.

Ordered that the judgment is affirmed; and it is further,

Ordered that the order is affirmed insofar as appealed from; and it is further,

Ordered that one bill of costs is awarded to the municipal respondents.

The record supports the Supreme Court’s determination that the petitioner was not entitled to a tax exemption pursuant to RPTL 420-a (1) (a) and cancellation of the retroactive tax as[408]*408sessment imposed (see Congregation Zemach David of New Sq. v County of Rockland, 163 AD2d 668, 670; cf. Mohonk Trust v Board of Assessors of Town of Gardiner, 47 NY2d 476).

The petitioner’s remaining contentions are without merit. Florio, J.P., Feuerstein, Krausman and Crane, JJ., concur.

Congregation Gates of Prayer of Far Rockaway, Inc. v. City of New York, 296 A.D.2d 407, 745 N.Y.S.2d 456, 2002 N.Y. App. Div. LEXIS 7066 (N.Y. Ct. App. 2002).

Pincite

296 A.D.2d 407 (Congregation Gates of Prayer of Far Rockaway, Inc. v. City of New York) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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