Downtown Improvement/Sanitary District Charges; Downtown Special Assessment District Charges Not “Taxes” for Purposes of Empire-Zone Tax Credit
The question before the Third Department was whether petitioner’s limited liability company, which was a Qualified Empire Zone Enterprise (QEZE) and therefore was entitled to claim credit for “eligible real property taxes,” could also claim credit for a “downtown improvement tax.” The issue was whether the “downtown improvement tax” was an “eligible real property tax.” […]
