| ICSC Legal Database - Cases | Monday, February 22, 1999 05:01 PM |
| Citation: |
| Ames Dept. Stores v. Assessor, 102 A.D. 2d 9, 476 N.Y.S. 2d 222 (1984). |
| Issue: |
| Whether a lessee of commercial real property, responsible for only a pro rata share of taxes on premises |
| assessed as a whole unit, is an "aggrieved person" under provisions of state statute. |
| Facts: |
| Petitioner is long term lessee of 50,000 square feet (60% of entire leasable space) in Ames Plaza, Concord, |
| New York. Balance of space is occupied by a supermarket, pharmacy and electronics store. Petitioner is |
| responsible under the lease for "all taxes, assessments and other governmental charges of any kind" on a pro |
| rata basis if the stores are not assessed separately. The lease also grants to petitioner the right to contest a |
| tax assessment in its name and/or name of lessor. Petitioner instituted this action for a review of the |
| assessment. The Trial Court granted the Respondents' motion to dismiss the petition. Petitioner appealed. |
| Holding: |
| Reversed. The statute provides that any person claiming to be aggrieved by a real property assessment may file |
| a proceeding. An aggrieved person is one whose pecuniary interests may be adversely affected by an illegal |
| assessment. Lessees of entire parcels who are obligated to pay taxes have a pecuniary interest and are |
| aggrieved by unlawful assessments. Since the harm is the same whether petitioner is responsible for 50 or 100 |
| percent of the taxes, petitioner is "aggrieved within the meaning of the statut e. |
| Classification 1: |
| Taxation |
| 00127 - Legal Update - Winter 1984 |
|
