Appellate Division of the Supreme Court of the State of New York October 30, 2007 (Health Insurance Plan of Greater New York v. Board of Assessors of Babylon)

In a proceeding pursuant to CPLR article 78, inter alia, to review a determination of the Sole Assessor of the Town of Babylon, incorrectly sued herein as the Board of Assessors of the Town of Babylon, dated April 23, 2004, which denied the petitioner’s renewal application for the exemption of certain real property from real property taxation for the tax year 2004/ *10452005, the petitioner