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Tax

Appellate Division, Fourth Department
Uncategorized

Syracuse University v. City of Syracuse — Court Reverses Sua Sponte Dismissal, Grants RPTL 420-a Exemption

The Fourth Department reversed the sua sponte dismissal of Syracuse University’s tax-assessment challenge, holding that RPTL 525(2)(a) is not jurisdictional and cannot be invoked after a municipality expressly waives it, and granted the University a full RPTL 420-a educational-use exemption on summary judgment.

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