Appellate Division of the Supreme Court of the State of New York November 18, 2010 (Lowe's Home Centers, Inc. v. Board of Assessment Review)

McCarthy, J.

Appeal from an order of the Supreme Court (McNamara, J.), entered January 13, 2010 in Albany County, which, in a proceeding pursuant to RPTL article 7, granted respondents’ motion to dismiss the petition.

Petitioner owns a retail warehouse in the Town of Colonie, Albany County and filed a grievance challenging the 2009 assessed value for the property.