Reversing an Administrative Law Judge decision that granted summary determination in favor of the Department, the New York State Tax Appeals Tribunal held the Department failed to make a prima facie case showing that certain charges by the Buffalo Sewer Authority were not real property taxes eligible for the Qualified Empire Zone Enterprise credit under Tax Law 15(e). Matter of William J. Jones, et al., DTA No. 826618, et al. (N.Y.S. Tax App. Trib., Dec. 20, 2016). Since the nature of the charges in question was a material issue of fact, the Department's failure to introduce evidence regarding the nature of those charges it was relying on Court of Appeals' precedent regarding the charges that significantly predated the tax year in issue the Tribunal held that the Department was not entitled to summary determination and remanded the case back to the ALJ.