DCH Auto v. Town of Mamaroneck, 2017-03016

• Decision Date: 11 December 2019
• Docket Number: Index No. 23040/09,2017-03016
• Citation: 111 N.Y.S.3d 553 (Mem),178 A.D.3d 823
• Parties: In the Matter of DCH AUTO, etc., et al., appellants, v. TOWN OF MAMARONECK, etc., et al., respondents.
• Court: New York Supreme Court — Appellate Division

178 A.D.3d 823
111 N.Y.S.3d 553 (Mem)

In the Matter of DCH AUTO, etc., et al., appellants,
v.
TOWN OF MAMARONECK, etc., et al., respondents.

2017-03016
Index No. 23040/09

Supreme Court, Appellate Division, Second Department, New York.

Argued—October 21, 2019
December 11, 2019

Griffin, Coogan, Sulzer & Horgan, P.C., Bronxville, N.Y. (William E. Sulzer, Matthew S. Clifford, and Kevin M. Brady, Jr., of counsel), for appellants.

William Maker, Jr., Mamaroneck, NY, for respondents Town of Mamaroneck, Assessor of the Town of Mamaroneck, and Board of Assessment Review of the Town of Mamaroneck, and McCullough Goldberger & Staudt, LLP, White Plains, N.Y. (Kevin E. Staudt of counsel), for respondents Village of Mamaroneck, Assessor of the Village of Mamaroneck, and Board of Assessment Review of the Village of Mamaroneck (one brief filed).

MARK C. DILLON, J.P., RUTH C. BALKIN, FRANCESCA E. CONNOLLY, ANGELA G. IANNACCI, JJ.

111 N.Y.S.3d 554

DECISION & ORDER

178 A.D.3d 824

In a consolidated tax certiorari proceeding, the petitioners appeal from a judgment of the Supreme Court, Westchester County (O. Peter Sherwood, J.), entered February 10, 2017. The judgment, insofar as appealed from, dismissed the consolidated proceeding insofar as it sought review of certain real estate tax assessments of a parcel of real property designated as Section 8, Block 26, Lot 1.1 on the official tax map of the Town of Mamaroneck, and Section 8, Block 111, Lot 1A of the official tax map of the Village of Mamaroneck, known by the postal address of 700 Waverly Avenue, Mamaroneck, New York.

ORDERED that the judgment is affirmed insofar as appealed from, with costs.

This matter was presented to the Supreme Court on stipulated facts and documentary evidence. In a net lease dated October 10, 2007, the owner of 700 Waverly Avenue in Mamaroneck (hereinafter the subject property) leased it to the petitioner, DCH Auto, later known as DCH Investments, Inc. (New York) (hereinafter together the petitioner), for a period of 20 years. The net lease provided, inter alia, that the...