Appellate Division of the Supreme Court of the State of New York September 19, 2012 (Foundation for Chapel of Sacred Mirrors, Ltd. v. Harkins)

Proceeding pursuant to Real Property Tax Law article 7 to review a real property tax assessment for the tax year 2009 and pursuant to CPLR article 78 to review a determination of the Board of Assessment Review for the Town of Wappinger dated June 11, 2009, which confirmed a determination of the Assessor of the Town of Wappinger that the subject real property was not tax exempt pursuant to Real