The opinion of the court was delivered by MORTON I. GREENBERG, J.A.D.
The issue raised on this appeal is quite narrow. Should a building subject to an added assessment be exempted from real estate taxes if upon completion it qualifies for such an exemption or is the exemption to be denied because the building did not so qualify on October 1 of the pretax year? Judge Conley in the Tax Court decided that no exemption should be allowed. We disagree and accordingly reverse...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.