Appellate Division of the Supreme Court of the State of New York June 27, 2012 (Circulo Housing Development Fund Corp. v. Assessor of Long Beach)

In a proceeding pursuant to Real Property Tax Law article 7 to review three determinations of the Board of Assessment Review for the City of Long Beach, all dated March 24, 2011, affirming the denial, by the Assessor of the City of Long Beach, of the petitioner’s applications for real property tax exemptions under RPTL 420-a with respect to three parcels of real property, the petitioner appeals