Narrative Opinion Summary
Petitioners sought to reclassify their real property from class four commercial to class one residential for tax years 2004/2005 through 2006/2007, based on a resolution from the Village of Freeport’s Board of Trustees that rezoned the property to “Marine Apartment-Boatel, Condominium and Cooperative District” and prohibited commercial use. However, the resolution required the execution and recording of a declaration of restrictions, which the petitioners did not establish was completed. As a result, they failed to make a prima facie case for the relief requested, referencing Matter of Raritan Dev. Corp. v Silva. Additionally, there was a factual dispute regarding whether the property was vacant, a necessary condition for the class one designation under RPTL 1802(1), as indicated in Matter of Richmond County Country Club v Tax Commn. of City of N.Y. Consequently, the Supreme Court correctly denied the petitioners’ motion for summary judgment upon reargument.
Legal Issues Addressed
Denial of Summary Judgmentsubscribe to see similar legal issues
Application: The Supreme Court correctly denied the petitioners' motion for summary judgment upon reargument due to unresolved factual issues and lack of prima facie evidence.
Reasoning: Consequently, the Supreme Court correctly denied the petitioners’ motion for summary judgment upon reargument.
Prima Facie Case for Reliefsubscribe to see similar legal issues
Application: The petitioners failed to make a prima facie case for the relief requested due to lack of evidence of the completed declaration of restrictions.
Reasoning: As a result, they failed to make a prima facie case for the relief requested, referencing Matter of Raritan Dev. Corp. v Silva.
Reclassification of Property for Tax Purposessubscribe to see similar legal issues
Application: Petitioners sought to reclassify their property from commercial to residential based on a zoning resolution, but failed to meet the requirements for such reclassification.
Reasoning: Petitioners sought to reclassify their real property from class four commercial to class one residential for tax years 2004/2005 through 2006/2007, based on a resolution from the Village of Freeport’s Board of Trustees that rezoned the property to 'Marine Apartment-Boatel, Condominium and Cooperative District' and prohibited commercial use.
Requirement of Executed Declaration of Restrictionssubscribe to see similar legal issues
Application: Petitioners were required to execute and record a declaration of restrictions to finalize the rezoning, which they failed to establish was completed.
Reasoning: However, the resolution required the execution and recording of a declaration of restrictions, which the petitioners did not establish was completed.
Vacancy Requirement for Class One Designationsubscribe to see similar legal issues
Application: There was a factual dispute about whether the property was vacant, which is a necessary condition for class one residential designation.
Reasoning: Additionally, there was a factual dispute regarding whether the property was vacant, a necessary condition for the class one designation under RPTL 1802(1), as indicated in Matter of Richmond County Country Club v Tax Commn. of City of N.Y.