(Download) "Matter Black River Limited Partnership v. Romeo F. Astafan" by Supreme Court of New York # Book PDF Kindle ePub Free
eBook details
- Title: Matter Black River Limited Partnership v. Romeo F. Astafan
- Author : Supreme Court of New York
- Release Date : January 14, 1992
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 74 KB
Description
Order unanimously affirmed without costs. Memorandum: Supreme Court correctly determined that, on the facts of this case,
petitioner commenced "construction * * * or improvement of real property" (RPTL 485-b[2][b][1]) before the Town of Le Ray
adopted a local law eliminating the tax exemption provided by RPTL 485-b. Before the local law was enacted, petitioner performed
substantial site preparation work, including soil testing, the marking of site boundaries and grades, the removal of numerous
tree stumps, the stockpiling of fill material, the use of fill to repair and level various natural sinkholes, and the construction
of a dirt roadway onto the site. In addition to multi-million dollar financial undertakings and the letting of construction
contracts, that physical construction activity committed petitioner to completion of a continuous course of construction of
its co-generation facility and constituted the commencement of "construction * * * or improvement" of real property under
RPTL 485-b (cf., 1978 Atty Gen [Inf Opns] 262, 263). In reaching this conclusion, we reject respondent's contention that "construction"
does not commence until there is some introduction of concrete or steel into the soil. That contention is based upon decisional
law analyzing the Administrative Code of the City of New York, which required that a "building" be in the "course of construction"
(see, e.g.., Matter of Sutton-53rd Corp. v Tax Commn. of City of New York, 7 N.Y.2d 416, rearg denied 8 N.Y.2d 785). RPTL
485-b is not limited in application to the construction of buildings; it applies to the construction or improvement of "real
property", which includes unimproved land (see, RPTL 102[12]).
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