99 A.D.2d 600 | N.Y. App. Div. | 1984
Lead Opinion
Appeal from a judgment of the Supreme Court at Trial Term (Viscardi, J.), entered March 22,1983 in Essex County, which denied petitioner’s applications, in proceedings pursuant to , article 7 of the Real Property Tax Law, to reduce the assessments on the Adirondack Mountain Reserve for the years 1979,1980 and 1981. Petitioner Adirondack Mountain Reserve (AMR) is a New York corporation organized in 1887 in Essex County for the purpose of conserving the natural resources of the Adirondack Mountain region. It operates the Ausable Club, a private club which grants its dues-paying members the exclusive right to use the clubhouse facilities, golf course, swimming pool, bowling green and tennis courts, and the right to use all the property of the AMR “reserve” lands. Prior to 1978, the AMR property consisted of a 300-acre “campus” which housed the Ausable Club and approximately 16,000 acres of “reserve” property in the Towns of Keene and North Hudson, Essex County. In 1978, the AMR sold over 9,000 of the "reserve” acreage to the State of New York for $744,880 with the proviso that the land was to be kept in its natural condition, but that the parcel sold to the State could be open for public use and enjoyment as part of the Adirondack Forest Preserve. The deed was made contingent upon the AMR granting a conservation easement and public trail easement whereby the newly acquired State land “benefited” from the use of trails, paths and roadways on the remaining “reserve” property. The AMR land was “burdened” by a prohibition on real estate development, building construction, mining, hunting, farming and a number of other activities. The deed also prevented the AMR from constructing more than 20 new dwelling units instead of the 143 units allowed under the applicable Adirondack Park Agency land use regulations. After the 1978 sale, the Town of Keene reassessed the AMR land on the 1979 tax roll and increased the assessment. The Town of North Hudson did not change the 1979 assessment. The 1980 and 1981 assessments in each town remained the same as the 1979 figures. Petitioner, pursuant to article 7 of the Real Property Tax Law, challenged the tax assessments levied by respondent towns on the AMR
Dissenting Opinion
dissent in part and concur in part and vote to modify in the following memorandum by Mikoll, J. Mikoll, J. (dissenting in part and concurring in part). We agree with the majority that the easements in question did not diminish the value of AMR’s property. The Town of North Hudson, therefore, had justification for refusing to decrease the assessment and for' leaving the assessment intact since the use by AMR had remained unchanged. However, in our opinion, the trial court erroneously found that petitioner had