In the Matter of Charter Development Company, L.L.C., Appellant v. City of Buffalo, Respondents

Summary

The New York Court of Appeals affirmed the Appellate Division, holding that Education Law §2853(1)(d) does not grant a tax exemption for real property owned by a private landlord and leased to a charter school; the exemption is limited to property owned by the charter school, mirroring the treatment of public schools.