[U] Adult Home At Erie Station
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Publisher Description
oner, Adult Home At Erie Station, Inc. [ " Erie Station ", " the Petitioner " ] applied to the Commissioner of Assessment and Board of Assessment Review of the City of Middletown for a real property tax exemption for the years 2001 and 2002 based on charitable ownership and use which application was denied. The Petitioner brought the instant proceedings seeking an order " directing that respondents correct the assessment rolls to reflect exempt status for petitioner's property, further directing a refund of any taxes paid against these unlawful assessments, together with interest and costs "*fn1. The assessed values for 2001 and 2002 was $717,900 for each year. Petitioner has nottax exemption. After trial and a careful review of the record, trial exhibits and post-trial Memorandum of Law the Court renders the following Decision and Order.