However, the land adjacent to the casino, including parking garages adjacent to Niagara St., the site of a former Pizza Hut on the corner of Niagara St. and John B. Daly Blvd., the Holiday Inn property on the corner of 3rd Street and Duggan Drive, the former Niagara Aerospace Museum in between 3rd and 4th Streets and Niagara Street and Wendel Way, the former E. Dent Lackey Plaza (now a parking lot) in between Wendel Way, Duggan Drive, 3rd Street and 4th Street, empty private residences on 5th and 6th Streets, and the Splash Park Property on the corner of Falls Street and John B. Daly Blvd, is owned by the Seneca Gaming Corporation. This land is not sovereign, therefore it is taxable.
The land surrounding the casino, including parking garages near Niagara St., a former Pizza Hut on the corner of Niagara St. and John B. Daly Blvd., the Holiday Inn property on 3rd Street and Duggan Drive, the former Niagara Aerospace Museum between 3rd and 4th Streets and Niagara Street and Wendel Way, the former E. Dent Lackey Plaza (now a parking lot) between Wendel Way, Duggan Drive, 3rd Street and 4th Street, empty houses on 5th and 6th Streets, and the Splash Park Property at the intersection of Falls Street and John B. Daly Boulevard, is owned by Seneca Gaming Corporation. This land is not considered sovereign, hence it is taxable.