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New York Property Tax Monitor Property taxation, assessment, valuation by local governments throughout New York State

Key Property Tax Decisions

Valuation Methods And Theories Of Action

Theories of Action

ACO Realty Corp. v. Srogi, 105 A.D.2d 1083, 482 N.Y.S.2d 598 (4th Dep’t 1984)

County of Erie v. Danitz, 100 A.D.2d 725, 473 N.Y.S.2d 655 (4th Dep’t 1984)

Samuels v. Town of Clarkson, 91 A.D.2d 836, 458 N.Y.S.2d 392 (4th Dep’t 1982)

Abrams v. Long Island Lighting Co., 117 A.D.2d 764, 499 N.Y.S.2d 616 (2d Dep’t 1986)

Colt Industries v. Finance Adm’r of New York, 54 N.Y.2d 533, 430 N.E.2d 1290, 446 N.Y.S.2d 237    (1982)  

Guth Realty v. Gingold, 34 N.Y.2d 440, 315 N.E.2d 441, 358 N.Y.S.2d 367 (1974)

Brigham Park Coop. Apts., Inc. v. Finance Adm’r of New York, 83 A.D.2d 551, 441 N.Y.S.2d 102     (2d Dep’t 1981)

Margeson v. Smith, 41 A.D.2d 896, 342 N.Y.S.2d 727 (4th Dep’t 1973)

Wolf v. Assessors of Hanover, 308 N.Y. 416, 126 N.E.2d 537 (1955)

Full Value Defined

Pepsi-Cola Co. v. Tax Comm’n, 19 A.D.2d 56, 59, 240 N.Y.S.2d 770, 775 (1st Dep’t 1963)

Mid-Island Shopping Plaza, Inc. v. Podeyn, 25 Misc.2d 972, 204 N.Y.S.2d 11 (Sup. Ct., Nassau Co. 1960)

Borst v. Board of Assessors, 6 Misc.2d 945, 947, 160 N.Y.S.2d 187, 190 (Sup. Ct., Montgomery Co. 1957)             

Precision Dynamics v. Tax Comm., 86 A.D.2d 799, 447 N.Y.S.2d 182 (1st Dep’t)

BCA-Armonk Lanes, Inc. v. Woods, 91 A.D.2d 631, 457 N.Y.S.2d 297 (2d Dep’t 1982)

BCA-White Planes Lanes, Inc. v. Glaser, 91 A.D.2d 633, 457 N.Y.S.2d 299 (2d Dep’t 1982)

Weingarten v. Town of Ossining, 85 A.D.2d 697, 445 N.Y.S.2d 480 (2d Dep’t 1981)

In re County of Nassau, 47 Misc.2d 593, 263 N.Y.S.2d 129 (Sup. Ct., Nassau Co. 1963)

Peck v. Cross, 100 A.D.2d 698, 474 N.Y.S.2d 632 (3d Dep’t 1984)

Sales Price Method

Guth Realty v. Gingold, 16 A.D.2d 372, 228 N.Y.S.2d 120 (4th Dep’t 1962)

Putnam Theatre Corp. v. Gingold, 16 A.D.2d 413, 228 N.Y.S.2d 93 (4th Dep’t 1962)

Lane Bryant, Inc. v. Tax Comm’n, 21 A.D.2d 669, 249 N.Y.S.2d 994 (1st Dep’t 1964)

Healey-Ostenfeld Realty Corp. v. Green, 101 A.D.2d 878, 476 N.Y.S.2d 183 (2d Dep’t 1984)

Anitec Image Corp. v. Assessor, 109 A.D.2d 962, 486 N.Y.S.2d 454 (3d Dep’t 1985)

Campus Products Co. v. Tax Comm’n, 61 A.D.2d 737, 401 N.Y.S.2d 793 (1st Dep’t 1978)

860 Fifth Ave. Corp. v. Tax Comm’n, 8 N.Y.2d 29, 31, 167 N.E.2d 455, 456, 200 N.Y.S.2d 817, 818-819 (1960)

Seagram & Sons v. Tax Comm’n, 18 A.D.2d 109, 238 N.Y.S.2d 228 (1st Dep’t 1963)

Continental Assurance Co. v. Mayor of Lynbrook, 113 A.D.2d 795, 493 N.Y.S.2d 773 (2d Dep’t 1985)

Marine Midlane Properties Corp. v. Srogi, 91 A.D.2d 824, 458 N.Y.S.2d 108 (4th Dep’t 1982)

Pamela Amusement Co., Inc. v. Finance Adm’r, 95 A.D.2d 856, 464 N.Y.S.2d 219 (2d Dep’t 1983)

F.W. Woolworth v. Sorgi, 92 A.D.2d 736, 461 N.Y.S.2d 97 (4th Dep’t 1983)

Knickerbocker Village, Inc. v. Boyland, 12 N.Y.2d 1044, 190 N.E.2d 239, 239 N.Y.S.2d 878 (1963)    

Farash v. Smith, 59 N.Y.2d 952, 453 N.E.2d 537, 466 N.Y.S.2d 308 (1983)

Vasile v. State, 30 A.D.2d 1042, 294 N.Y.S.2d 854 (4th Dep’t 1968)

Dennison Holding Corp. v. Finance Adm’r, 105 A.D.2d 700, 481 N.Y.S.2d 139 (2d Dep’t 1984)

Westbury Drive-In v. Board of Assessors, 70 Misc.2d 1077, 1081, 335 N.Y.S.2d 361, 365 (Sup. Ct., Nassau Co. 1972)

Zipel Realty Corp. v. Finance Adm’r, 69 A.D.2d 837, 415 N.Y.S.2d 79 (2d Dep’t 1979)

Hotel Rutledge v. Tax Comm’n, 85 A.D.2d 516, 444 N.Y.S.2d 626 (1st Dep’t 1981)

Sale of Comparable Parcels

Healy-Ostenfeld Realty Corp. v. Green, 101 A.D.2d 878, 476 N.Y.S.2d 183 (2d Dep’t 1984)

General Electric Co. v. Salina, 116 A.D.2d 972, 498 N.Y.S.2d 599 (4th Dep’t 1986)

North Hempstead v. Sands Point Marina, 73 Misc.2d 815, 819, 342 N.Y.S.2d 962, 967 (Sup. Ct., App. Term, 2d Dep’t 1973)

Rusciano & Son Corp. v. Roche, 70 A.D.2d 953, 417 N.Y.S.2d 769 (2d Dep’t 1979)

860 Fifth Ave. Corp. v. Tax Comm’n, 8 N.Y.2d 29, 32, 167 N.E.2d 455, 456, 200 N.Y.S.2d 817, 819    (1960)

Tilsac Corp. v. Assessor of Town of Huntington, 55 Misc.2d 431, 285 N.Y.S.2d 533 (Sup. Ct., Suffolk Co. 1967)

35 E. 38th St. Ass’n v. Tax Comm’n, 58 A.D.2d 760, 396 N.Y.S.2d 239 (1st Dep’t 1977)

Opinion Evidence Method

Clark v. Iceland S.S. Co., 6 A.D.2d 544, 179 N.Y.S.2d 708 (1st Dep’t 1958)

In re City of New York (Clearview Expressway), 9 N.Y.2d 439, 443-45, 174 N.E.2d 522, 524-26, 214 N.Y.S.2d 438, 441-43 (1961)

Katz v. Assessor of Mt. Kisco, 82 A.D.2d 654, 657, 442 N.Y.S.2d 795, 797 (2d Dep’t 1981)

Original Cost Method

860 Fifth Ave. Corp. v. Tax Comm’n, 8 N.Y.2d 29, 32, 167 N.E.2d 455, 457, 200 N.Y.S.2d 817, 818-19 (1960)

Seagram & Sons v. Tax Comm’n, 18 A.D.2d 109, 114, 238 N.Y.S.2d 228, 230-31 (1st Dep’t 1963)

Pepsi-Cola Co. v. Tax Comm’n, 19 A.D.2d 56, 59, 240 N.Y.S.2d 770, 775 (1st Dep’t 1963)

Stewart Tenants Corp. v. Tax Comm’n, 25 A.D.2d 623, 267 N.Y.S.2d 762 (1st Dep’t 1966) 

Reproduction Cost Less Depreciation Method

Piazza v. Town Assessor, 16 A.D.2d 863, 228 N.Y.S.2d 397, 398 (4th Dep’t 1962)

Seagram & Sons v. Tax Comm’n, 18 A.D.2d 109, 114, 238 N.Y.S.2d 228, 230 (1st Dep’t 1963)

Onondaga County Water Dist. V. Board of Assessors, 45 A.D.2d 258, 262, 357 N.Y.S.2d 235, 239 (4th Dep’t 1974)

Knickerbocker Village, Inc. v. Boyland, 16 A.D.2d 223, 226, 226 N.Y.S.2d 982, 986 (1st Dep’t 1962)

Shereff v. Tax Comm’n, 42 A.D.2d 593, 345 N.Y.S.2d 76 (2d Dep’t 1973)

Grossman v. Board of Trustees, 44 A.D.2d 259, 260, 354 N.Y.S.2d 188, 191 (4th Dep’t 1974)

People ex rel. Brooklyn Union Gas Co. v. Chambers, 7 Misc.2d 601, 602, 164 N.Y.S.2d 768, 771 (Sup. Ct., Queens Co. 1952)

Roosevelt Nassau Operating Corp. v. Board of Assessors, 68 Misc.2d 183, 184, 326 N.Y.S.2d 628, 631 (Sup. Ct., Nassau Co. 1970)

G.R.F., Inc. v. Board of Assessors, 41 N.Y.2d 512, 514, 362 N.E.2d 597, 599, 393 N.Y.S.2d 965, 967 (1977)

Putnam Theatre Corp. v. Gingold, 16 A.D.2d 413, 417, 228 N.Y.S.2d 93, 96-99 (4th Dep’t 1962)

Woolworth Co. v. Commissioner of Taxation, 26 A.D.2d 759, 760, 272 N.Y.S.2d 257, 260-261 (3d Dep’t 1966)

New York Yankees, Inc. v. Tax Comm’n, 74 Misc.2d 752, 757, 345 N.Y.S.2d 858, 862-63 (Sup. Ct., New York Co. 1973)

Capitalization of Income Method

Farone & Son, Inc. v. Srogi, 96 A.D.2d 711, 465 N.Y.S.2d 373 (4th Dep’t 1983)

Caroldee Realty Corp. v. Board of Assessors, 73 Misc.2d 41, 44, 340 N.Y.S.2d 774, 778 (Sup. Ct., Nassau Co. 1972)

Suburbia Apartments, Inc. v. Board of Assessors, 66 Misc.2d 918, 323 N.Y.S.2d 258 (Sup. Ct., Nassau Co. 1971)

Sharwill Gardens, Inc. v. Calistri, 20 A.D.2d 842, 247 N.Y.S.2d 925 (3d Dep’t 1964)

Dunn Garden Apartments, Inc. v. Commissioner of Assessment, 11 A.D.2d 879, 203 N.Y.S.2d 375 (3d Dep’t 1960)

Pepsi-Cola Co. v. Tax Comm’n, 19 A.D.2d 56, 60, 240 N.Y.S.2d 770 (1st Dep’t 1963)

Seagram & Sons v. Tax Comm’n, 14 N.Y.2d 314, 318, 200 N.E.2d 447, 448, 251 N.Y.S.2d 460, 462-63 (1964)

United States v. Tax Comm’n, 22 A.D.2d 290, 297, 254 N.Y.S.2d 785, 791-92 (1st Dep’t 1964)

Colonie Mill, Ltd. V. Boncore, 87 A.D.2d 581, 582, 448 N.Y.S.2d 205, 206 (2d Dep’t 1982)

County Dollar Corp. v. City of Yonkers, 97 A.D.2d 469, 467 N.Y.S.2d 666 (2d Dep’t 1983)

McCrory Corp. v. Srogi, 101 A.D.2d 696, 476 N.Y.S.2d 37 (4th Dep’t 1984)

Third ICM Realty Co. v. Town of Camillus, 115 A.D.2d 967, 497 N.Y.S.2d 37 (4th Dep’t 1985)

Conifer Baldwinsville Assocs. v. Town of Van Buren, 115 A.D.2d 325, 495 N.Y.S.2d 869 (4th Dep’t 1985)

Continental Assurance Co. v. Mayor of Lynbrook, 113 A.D.2d 795, 493 N.Y.S.2d 773 (2d Dep’t 1985)

Manno v. Finance Adm’r, 92 A.D.2d 896, 459 N.Y.S.2d 887 (2d Dep’t 1983)

Mid-Island Shopping Plaza, Inc. v. Podeyn, 25 Misc.2d 972, 204 N.Y.S.2d 11 (Sup. Ct., Nassau Co. 1960)

Estate of Garsky v. Kondzielaski, 113 A.D.2d 834, 494 N.Y.S.2d 5 (2d Dep’t 1985)

Woolworth Co. v. Leskow, 115 A.D.2d 479, 495 N.Y.S.2d 712 (2d Dep’t 1985)

Connecticut Mutual Life Ins. Co. v. Sorgi, 101 A.D.2d 698, 475 N.Y.S.2d 672 (4th Dep’t 1984)

White Plains Properties Corp. v. Assessor, 50 N.Y.2d 839, 407 N.E.2d 1332, 430 N.Y.S.2d 35 (1980)

In re City of New York (Oceanview Terrace), 42 N.Y.2d 948, 367 N.E.2d 641, 398 N.Y.S.2d 134 (1977)

Frall Realty Corp. v. Boyland, 11 N.Y.2d 824, 182 N.E.2d 113, 227 N.Y.S.2d 441 (1962)

Saul Sokolov, Inc. v. Boad of Assessors, 57 A.D.2d 930, 395 N.Y.S.2d 38 (2d Dep’t 1977)

Jaurale Corp. v. Tax Comm’n, 12 N.Y.2d 1042, 190 N.E.2d 26, 239 N.Y.S.2d 683 (1963)

Shereff v. Tax Comm’n, 42 A.D.2d 593, 345 N.Y.S.2d 76 (2d Dep’t 1973)

Knickerbocker Village, Inc. v. Boyland, 16 A.D.2d 223, 226 N.Y.S.2d 982 (1st Dep’t 1962)

Federated Dep’t Stores, inc. v. Podeyn, 51 Misc.2d 555, 273 N.Y.S.2d 500 (Sup. Ct., Nassau Co. 1966)

860 Fifth Ave. Corp. v. Tax Comm’n, 8 N.Y.2d 29, 32, 167 N.E.2d 455, 456, 200 N.Y.S.2d 817, 819    (1960)

G.R.F., Inc. v. Board of Assessors, 41 N.Y.2d 512, 362 N.E.2d 597, 393 N.Y.S.2d 965 (1977)

Other Considerations

Connecticut Mutual Life Ins. Co. v. Srogi, 101 A.D.2d 698, 475 N.Y.S.2d 672 (4th Dep’t 1984)

General Electronic Co. v. Salina, 116 A.D.2d 972, 498 N.Y.S.2d 599 (4th Dep’t 1986)

Xerox Corp. v. Ross, 71 A.D.2d 84, 421 N.Y.S.2d 475 (4th Dep’t 1979)

Addis Co. v. Sorgi, 79 A.D.2d 856, 434 N.Y.S.2d 489 (4th Dep’t 1980)

Roosevelt Nassau Operating Corp. v. Board of Assessors (Nassau Co.), 68 Misc.2d 183, 326 N.Y.S.2d 628 (1970)

Assessment in Absence of Market Value

Seagram & Sons v. Tax Comm’n, 18 A.D.2d 109, 112, 238 N.Y.S.2d 228, 230 (1st Dep’t 1963)

Sharwill Gardens, Inc. v. Calistri, 20 A.D.2d 842, 247 N.Y.S.2d 925 (3d Dep’t 1964)

Inequality as Grounds for Relief

Stemmer v. Pompey, 97 A.D.2d 979, 468 N.Y.S.2d 785 (4th Dep’t 1983)

Bauer v. Board of Assessment Review, 114 Misc.2d 640, 452 N.Y.S.2d 186 (Sup. Ct., Columbia Co. 1982)

Foss v. City of Rochester, 66 N.Y.2d 872, 489 N.E.2d 727, 498 N.Y.S.2d 758 (1985)

What Does Equalized Value Mean?

Bamond v. Gustafson, 119 Misc.2d 688, 464 N.Y.S.2d 105 (Sup. Ct., Ulster Co. 1983)

Stemmer v. Board of Assessors of Pompey, 97 A.D.2d 979, 468 N.Y.S.2d 785 (4th Dep’t 1983)

Wolf v. Assessors of Town of Hanover, 308 N.Y. 416, 421, 126 N.E.2d 537, 541 (1955)

Drelich v. Kahn, 60 Misc.2d 227, 302 N.Y.S.2d 634 (Sup. Ct., Nassau Co. 1969)

Proof of Inequality, in General

Colt Industries, Inc. v. Finance Adm’r, 54 N.Y.2d 533, 430 N.E.2d 1290, 446 N.Y.S.2d 237 (1982)

Mid-Island Shopping Plaza, Inc. v. Podeyn, 10 N.Y.2d 966, 180 N.E.2d 63, 224 N.Y.S.2d 283 (1961)

Wolf v. Assessors of Town of Hanover, 308 N.Y. 416, 419-20, 126 N.E.2d 537, 540 (1955)

Mid-Point Apartments, Inc. v. Town of Poughkeepsie, 59 Misc.2d 845, 300 N.Y.S.2d 971 (Sup. Ct., Dutchess Co. 1969)

Proof by the State Equalization Rate

Colt Industries, Inc. v. Finance Adm’r, 54 N.Y.2d 533, 430 N.E.2d 1290, 446 N.Y.S.2d 237 (1982)

Town of Tonawanda v. Ayler, 115 A.D.2d 940, 497 N.Y.S.2d 781 (4th Dep’t 1985)

860 Executive Towers v. Board of Assessors, 79 Misc.2d 821, 360 N.Y.S.2d 992 (Sup. Ct., Nassau Co. 1974)

Pierre Pellaton Apts. V. Board of Assessors, 43 N.Y.2d 769, 372 N.E.2d 801, 401 N.Y.S.2d 1013 (1977)

Guth Realty v. Gingold, 34 N.Y.2d 440, 315 N.E.2d 441, 358 N.Y.S.2d 367 (1974)

John P. Burke Apartments, Inc. v. Howe, 98 A.D.2d 595, 471 N.Y.S.2d 405 (3d Dep’t 1984)

Green Construction Co. v. Finance Adm’r, 56 N.Y.2d 369, 437 N.E.2d 1126, 452 N.Y.S.2d 369 (1982)

Brigham Park Coop. Apts., Inc. v. Finance Adm’r of New York, 83 A.D.2d 551, 441 N.Y.S.2d 102 (2d Dep’t 1981)

McCrory Corp. v. Gingold, 52 A.D.2d 23, 382 N.Y.S.2d 407 (4th Dep’t 1976)

Proof Through Sample Parcels

Canigiani v. Board of Assessors, 98 A.D.2d 233, 471 N.Y.S.2d 95 (2d Dep’t 1983)

Consolidated Edison v. State Board of Equalization and Assessment, 120 Misc.2d 617, 466 N.Y.S.2d 575 (1983)

Foss v. Rochester, 66 N.Y.2d 872, 489 N.E.2d 727, 498 N.Y.S.2d 758 (1985)

Colt Industries, Inc. v. Finance Adm’r, 54 N.Y.2d 533, 430 N.E.2d 1290, 446 N.Y.S.2d 237 (1982)

Mid-Island Shopping Plaza, Inc. v. Podeyn, 25 Misc.2d 972, 204 N.Y.S.2d 11 (Sup. Ct., Nassau Co. 1960)

People ex rel. Yaras v. Kinnaw, 303 N.Y. 224, 231, 101 N.E.2d 474, 477 (1951)

Comparative Assessments

Wolf v. Assessors of Hanover, 308 N.Y. 416, 421, 126 N.E.2d 537, 540-41 (1955)

C.H.O.B. Assoc. v. Board of Assessors, 45 Misc.2d 184, 187-188, 257 N.Y.S.2d 31, 35-38 (Sup. Ct., Nassau Co.)

Board of Educ. v. Parsons, 61 Misc.2d 838, 844, 306 N.Y.S.2d 833, 840 (Sup. Ct., Wayne Co. 1969)

Tilsac Corp. v. Assessor of Town of Huntington, 55 Misc.2d 431, 285 N.Y.S.2d 533 (Sup. Ct., Suffolk Co. 1967)

Trial Matters

Wolf v. Assessors of Hanover, 308 N.Y. 416, 423, 126 N.E.2d 537, 542 (1955)

Proceedings Before Going to Court

Generally

Congregation Yetev Lev D’Satmar, Inc. v. County of Sullivan, 59 N.Y.2d 418, 452 N.E.2d 1207, 464 N.Y.S.2d 879 (1983)

DeFranco v. Sullivan County, 129 Misc.2d 270, 492 N.Y.S.2d 924 (Sup. Ct., Sullivan Co. 1985)

Sterling Estates v. County of Nassau, 66 N.Y.2d 122, 485 N.E.2d 993, 495 N.Y.S.2d 328, (1985)

Extrom v. Skaneateles, 112 A.D.2d 35, 490 N.Y.S.2d 942 (4th Dep’t 1985)

Clarke v. Bureau, 49 Misc.2d 209, 267 N.Y.S.2d 133 (Sup. Ct., Monroe Co. 1966)  

Grossman v. Board of Trustees, 44 A.D.2d 259, 265, 354 N.Y.S.2d 188, 195 (4th Dep’t 1974)

Hyacinthe v. Glaser, 104 A.D.2d 651, 480 N.Y.S.2d 30 (2d Dep’t 1984)

41 Kew Gardens Rd. Assocs. v. Tyburski, 70 N.Y.2d 325, 514 N.E.2d 1144, 520 N.Y.S.2d 544 (1987)

749 Broadway Realty Corp. v. Boyland, 3 N.Y.2d 737, 143 N.E.2d 519, 163 N.Y.S.2d 913 (1957)

Bauer v. Board of Assessment Review, 114 Misc.2d 640, 452 N.Y.S.2d 186 (Sup. Ct., Columbia Co. 1982)

Measure of Relief Obtainable

Singer Co. Assessor, 56 A.D.2d 655, 391 N.Y.S.2d 902 (2d Dep’t 1977)

J.C.P. Leasing Co. v. Browne, 45 A.D.2d 129, 131, 357 N.Y.S.2d 134 (3d Dep’t 1974)

Sterling Estates, 66 N.Y.2d 122, 485 N.E.2d 993, 495 N.Y.S.2d 328 (1985)

Definitions

Charles R. Wood Enterprises, Inc. v. State Tax Comm’r, 67 A.D.2d 1042, 413 N.Y.S.2d 765 (3d Dep’t 1979)

Broadway Mobile Homes Sale Corp. v. State Tax Comm’r, 67 A.D.2d 1029, 413 N.Y.S.2d 231 (3d Dep’t 1979)

Consolidated Edison Co. of N.Y. v. City of New York, 44 N.Y.2d 536, 541-42, 378 N.E.2d 91, 94, 406 N.Y.S.2d 727, 730-31 (1978)

Metromedia v. Tax Commission, 60 N.Y.2d 85, 455 N.E.2d 1252, 468 N.Y.S.2d 457 (1983)

Metropolitan Bank v. Department of Assessment, 44 N.Y.2d 864, 379 N.E.2d 220, 407 N.Y.S.2d 694 (1978)

Anitec Image Corp. v. Assessor, 109 A.D.2d 962, 486 N.Y.S.2d 454 (3d Dep’t 1985)

First Federal Savings and Loan Association of Syracuse v. Srogi, 105 A.D.2d 1081, 482 N.Y.S.2d 188 (4th Dep’t 1984)

Wallace v. Tompkins Co. Board of Assessment Review, 92 A.D.2d 708, 460 N.Y.S.2d 384 (3d Dep’t 1983)

Martin v. Gwynn, 18 A.D.2d 851, 852, 236 N.Y.S.2d 755, 757 (3d Dep’t 1963)

American Cablevision of Rochester, Inc. v. Jacobs, 101 A.D.2d 65, 474 N.Y.S.2d 653 (4th Dep’t 1984)

Panarello v. Board Assessors, 64 Misc.2d 967, 316 N.Y.S.2d 403 (Sup. Ct., Orange Co. 1970)

Lazy Acres Park, Inc. v. Town of Cape Vincent, 122 Misc.2d 215, 470 N.Y.S.2d 70 (Sup. Ct., Jefferson Co. 1983)

Broadway Maintenance Corp. v. Moore, 73 Misc.2d 235, 238, 341 N.Y.S.2d 761, 765 (Sup. Ct., Nassau Co. 1973)

National Cold Storage Co. v. Boyland, 12 N.Y.2d 808, 187 N.E.2d 129, 236 N.Y.S.2d 62 (1962)

United States v. Tax Comm’n, 22 A.D.2d 290, 254 N.Y.S.2d 785 (1st Dep’t 1964)

Roosevelt Nassau Operating Corp. v. Board of Assessors, 68 Misc.2d 183, 326 N.Y.S.2d 628 (Sup. Ct., Nassau Co. 1970)

Status Date

Delaware & Hudson Railway Co. v. MacDonald, 126 A.D.2d 29, 512 N.Y.S.2d 726 (3d Dep’t 1987)

Preliminary Time Limitation

Cedzich v. City of New York, 19 Misc.2d 572, 578, 190 N.Y.S.2d 167, 173 (Sup. Ct., Queens Co. 1959)

Lome v. New York City Tax Comm’r, 19 Misc.2d 803, 192 N.Y.S.2d 787 (Sup. Ct., N.Y. Co. 1959)

Newberry Co. v. Kinnaw, 198 Misc. 321, 101 N.Y.S.2d 444 (Sup. Ct., Albany Co. 1950)

Bapps Corp. v. Board of Assessors, 279 A.D. 263, 109 N.Y.S.2d 369 (4th Dep’t 1952)

Sassano v. Lennox, 32 Misc.2d 222, 223 N.Y.S.2d 830 (Sup. Ct., Westchester Co. 1961)

749 Broadway Realty Corp. v. Boyland, 3 N.Y.2d 737, 738, 143 N.E.2d 519, 520, 163 N.Y.S.2d 973 (1957)

41 Kew Gardens Rd. Assocs v. Tyburski, 70 N.Y.2d 325, 514 N.E.2d 1114, 520 N.Y.S.2d 544 (1987)

Board of Managers v. Board of Assessors, 73 A.D.2d 621, 422 N.Y.S.2d 463 (2d Dep’t 1979)

Denio v. Commissioner of Taxation, 24 Misc.2d 721, 204 N.Y.S.2d 674 (Sup. Ct., Albany Co. 1960)

Grievance Days

Religious Education v. City of New York, 123 Misc.2d 786, 472 N.Y.S.2d 533 (Sup. Ct., Kings Co. 1983)

Sisters of the Resurrection v. Daby, 129 Misc.2d 879, 494 N.Y.S.2d 279 (Sup. Ct., Essex Co. 1985) Wheeler v. Mills, 40 Barb. 644, 646 (1863)

Berzal Co. v. Hyland, 74 A.D.2d 955, 426 N.Y.S.2d 157 (3d Dep’t 1980)

Margeson v. Smith, 41 A.D.2d 896, 342 N.Y.S.2d 727 (4th Dep’t 1973)

F.W. Eversley & Co. v. Finance Adm’r, 88 Misc.2d 340, 388 N.Y.S.2d 192 (Sup. Ct., New York Co. 1975)

Drelich v. Kahn, 60 Misc.2d 227, 302 N.Y.S.2d 634 (Sup. Ct., Nassau Co. 1969)

Grossman v. Board of Trustees, 44 A.D.2d 259, 354 N.Y.S.2d 264 (Sup. Ct., Nassau Co. 1971)

In re Town of Brookhaven, 78 Misc.2d 499, 354 N.Y.S.2d 794 (Sup. Ct., Suffolk Co. 1974)

C.H.O.B. Assoc. v. Board of Assessors, 45 Misc.2d 184, 187-188, 257 N.Y.S.2d 31, 35-38 (Sup. Ct., Nassau Co.)

Rab Co. Highland House Apartments, et al. v. Tompkins County Board of Assessment, 68 A.D.2d 374, 417 N.Y.S.2d 788 (3d Dep’t 1979)

Romas v. Huffcut, 39 Misc.2d 872, 874, 242 N.Y.S.2d 113, 115-6 (Sup. Ct., Broome Co. 1963)

Salisbury v. Board of Assessors of Glenville, 111 A.D.2d 1022, 490 N.Y.S.2d 335 (3d Dep’t 1985)

Jaroff v. Board of Assessors, 89 A.D.2d 617, 452 N.Y.S.2d 666 (2d Dep’t 1982)

Persons Aggrieved

Romas v. Huffcut, 39 Misc.2d 872, 875, 242 N.Y.S.2d 113 (Sup. Ct., Broome Co. 1963)

Suburbia Federal Savings & Loan Ass’n v. Villiage of Lynbrook, 76 A.D.2d 841, 428 N.Y.S.2d 323   (2d Dep’t 1980)

Longwood Associates v. Board of Assessors, 88 Misc.2d 35, 387 N.Y.S.2d 973 (1976)

In re Gustav Schaefer Co., 103 Fed.2d 237 (6th Ct.)

In re 168 Adams Bldg. Corp., 105 Fed.2d 704 (7th Ct.)

Jay Assocs. v. Board of Assessors, 62 N.Y.2d 880, 467 N.E.2d 514, 478 N.Y.S.2d 850 (1984)

McLean’s Dep’t Stores v. Commissioner of Assessment, 2 A.D.2d 98, 101, 153 N.Y.S.2d 342, 345 (3d Dep’t 1956)

Big “V” Supermarkets v. Assessor, 114 A.D.2d 726, 494 N.Y.S.2d 520 (3d Dep’t 1985)

Ames Dep’t Stores v. Assessor, 102 A.D.2d 9, 476 N.Y.S.2d 222 (4th Dep’t 1984)

Mott Haven Furniture Co. v. Finance Admin’r, 130 Misc.2d 667, 497 N.Y.S.2d 213 (Sup. Ct., Bronx Co. 1985)

Carson’s Jamaica, Inc. v. Boyland, 19 Misc.2d 637, 639, 189 N.Y.S.2d 379, 381 (Sup. Ct., Queens Co. 1959)

Onteora Club v. Board of Assessors, 29 A.D.2d 251, 254, 287 N.Y.S.2d 535, 538 (3d Dep’t 1968)

Board of Educ. v. Parsons, 61 Misc.2d 838, 844, 306 N.Y.S.2d 833, 840 (Sup. Ct., Wayne Co. 1969)

Central School Dist. No. 1 v. Rochester Gas & Elec. Corp., 61 Misc.2d 846, 306 N.Y.S.2d 765 (Sup. Ct., Wayne Co. 1970)

Expressway Village, Inc. v. Brearly, 112 A.D.2d 718, 492 N.Y.S.2d 206 (4th Dep’t 1985)

Brooklyn Union Gas Co. v. State Board, 101 A.D.2d 909, 475 N.Y.S.2d 608 (3d Dep’t 1984)

Vantage Petroleum v. Board of Assessment Review, 91 A.D.2d 1037, 458 N.Y.S.2d 632 (2d Dep’t 1983)

County of Nassau v. State Board of Equalization and Assessment, 95 A.D.2d 885, 464 N.Y.S.2d 45 (3d Dep’t 1983)

State Board of Equalization and Assessment v. Kerwick, 91 Misc.2d 152, 397 N.Y.S.2d 533 (Sup. Ct., Ulster Co. 1977)

Esopus Property Holders v. Potter, 60 A.D.2d 948, 401 N.Y.S.2d 320 (3d Dep’t 1978)

Sulzberger v. Tax Comm’r, 33 A.D.2d 543, 304 N.Y.S.2d 285 (1st Dep’t 1969)

D.L. & W.R. Co. v. Assessors, 12 A.D.2d 852, 209 N.Y.S.2d 942 (3d Dep’t 1961)

Extrom v. Town of Skaneateles, 112 A.D.2d 35, 490 N.Y.S.2d 942 (4th Dep’t 1985)

New York Public Interest Research Group v. Board of Assessment Review, 104 Misc.2d 128, 427 N.Y.S.2d 665 (Sup. Ct., Albany Co. 1979)

Grecian Garden Apartments, Inc. v. Barlow, 71 Misc.2d 457, 336 N.Y.S.2d 204 (Sup. Ct., Monroe Co. 1972)

Pass & Seymour v. Geddes, 126 Misc.2d 805, 483 N.Y.S.2d 890 (Sup. Ct., Onondaga Co. 1984)

Baker v. Cole-Layer-Trumble Co., 42 A.D.2d 581, 344 N.Y.S.2d 695 (2d Dep’t 1973)

Realty Appraisals Co. v. Astor-Broadway Holding Co., 5 A.D.2d 36, 38, 169 N.Y.S.2d 121, 123 (1st Dep’t 1957)

Notice of Protest

Skuse v. Town of South Bristol, 99 A.D.2d 670, 472 N.Y.S.2d 42 (4th Dep’t 1984)

Romas v. Huffcut, 39 Misc.2d 872, 242 N.Y.S.2d 113 (Sup. Ct., Broome Co. 1963)

Deering Realty Corp. v. Podeyn, 18 A.D.2d 821, 236 N.Y.S.2d 869 (2d Dep’t 1963)

D.L. & W.R. Co. v. Assessors, 12 A.D.2d 852, 209 N.Y.S.2d 942 (3d Dep’t 1961)

Mendick v. Sterling, 83 A.D.2d 749, 443 N.Y.S.2d 508 (4th Dep’t 1981)

Hersch v. Stroup, 19 A.D.2d 664, 241 N.Y.S.2d 218 (3d Dep’t 1963)

City of New York v. Christenson, 30 A.D.2d 700, 291 N.Y.S.2d 913 (2d Dep’t 1968)

1600 Elmwood Ave., Inc. v. Wiles, 42 Misc.2d 759, 249  N.Y.S.2d 11 (Sup. Ct., Monroe Co. 1964)

Grey v. Board of Assessors, 14 Misc.2d 858, 180 N.Y.S.2d 607 (Sup. Ct., Monroe Co. 1958)

Onteora Club v. Board of Assessors, 17 A.D.2d 1008, 233 N.Y.S.2d 855 (3d Dep’t 1962)

Mayflower Realty Corp. v. Tax Comm’r, 14 N.Y.2d 640, 198 N.E.2d 597, 249 N.Y.S.2d 426 (1963)

Vanadium Corp. v. Board of Assessors, 50 Misc.2d 570, 270 N.Y.S.2d 919 (Sup. Ct., Niagara Co. 1966)

700 Shore Rd. Assoc. v. Board of Assessment Review, 70 Misc.2d 822, 824, 335 N.Y.S.2d 114, 117 (Sup. Ct., Nassau Co. 1972)

Professional Equities Corp. v. Board of Assessment Review, 75 Misc.2d 403, 347  N.Y.S.2d 890 (Sup. Ct., Nassau Co. 1973)

Lussi v. Board of Assessors, 113 Misc.2d 558, 449 N.Y.S.2d 557 (Sup. Ct., Essex Co. 1982)

Grievance Hearings and Determinations

Grossman v. Board of Trustees, 44 A.D.2d 259, 263, 354 N.Y.S.2d 188, 194 (4th Dep’t 1974)

Spencer v. Mullen, 84 A.D.2d 790, 444 N.Y.S.2d 22 (2d Dep’t 1981)

Skuse v. Town of South Bristol, 99 A.D.2d 670, 472 N.Y.S.2d 42 (4th Dep’t 1984)

Hyacinthe v. Glaser, 104 A.D.2d 651, 480 N.Y.S.2d 30 (2d Dep’t 1984)

Salisbury v. Board of Assessors, 111 A.D.2d 1022, 490 N.Y.S.2d 335 (3d Dep’t 1985)

Levin Properties v. Village of Pelham Manor, 104 A.D.2d 891, 480 N.Y.S.2d 507 (2d Dep’t 1984)

Kempler v. Board of Assessors, 18 A.D.2d 1098 (2d Dep’t 1963)

Romas v. Huffcut, 39 Misc.2d 872, 876, 242 N.Y.S.2d 113 (Sup. Ct., Broome Co. 1963)

Ridgeway Country Club, Inc. v. Marbach, 19 Misc.2d 714, 189 N.Y.S.2d 118 (Sup. Ct., Westchester Co. 1959)

Proceedings After Grievance Days

McDutchess Builders, Inc. v. Assessor, Town of Fishkill, 103 A.D.2d 779, 477 N.Y.S.2d 414 (2d Dep’t 1984)

Southern Tier Pizza Hut v. Bailey, 113 Misc.2d 37, 448 N.Y.S.2d 406 (Sup. Ct., Livingston Co. 1982)

Feig, et al. v. Board of Assessors, 69 Misc.2d 322, 323, 329 N.Y.S.2d 905, 906 (Sup. Ct., Sullivan Co. 1972)

Bablo v. Andrews, 4 Misc.2d 105, 157 N.Y.S.2d 427 (Sup. Ct., Steuben Co. 1956)

United Artists E. Theatres, Inc. v. Board of Assessors, 76 Misc.2d 26, 30, 349 N.Y.S.2d 284 (Sup. Ct., Rockland Co. 1973)

Garv Realty Corp. v. Gifford, 54 A.D.2d 578(21), 387 N.Y.S.2d 145 (2d Dep’t 1976)

Crockford v. Zecher, 74 Misc.2d 1067, 347 N.Y.S.2d 105 (Sup. Ct., Wayne Co. 1973)

Bertholf v. Cisco, 72 Misc.2d 901, 339 N.Y.S.2d 798 (Sup. Ct., Sullivan Co. 1973)

Dells, Inc. v. Ossman, 15 Misc.2d 237, 184 N.Y.S.2d 884 (Sup. Ct., Rockland Co. 1958)

Denio v. Commissioner of Taxation, 24 Misc.2d 721, 724, 204 N.Y.S.2d 674, 677 (Sup. Ct., Albany Co. 1960)

Wiliam C. Stowell, Jr. v. Lesser, 67 A.D.2d 1068, 413 N.Y.S.2d 789 (3d Dep’t 1979)

Larkin v. Farrell, 52 A.D.2d 1069, 384 N.Y.S.2d 605 (4th Dep’t 1976)

Ridgeway Country Club, Inc. v. Marbach, 19 Misc.2d 714, 189 N.Y.S.2d 118 (Sup. Ct., Westchester Co. 1959)

Levy v. Bonifacio, 72 Misc.2d 468, 339 N.Y.S.2d 537 (Sup. Ct., Columbia Co. 1972)

Bedford Lake Park Corp. v. Board of Assessors, 45 Misc.2d 485, 257 N.Y.S.2d 218 (Sup. Ct., Westchester Co. 1965)

County of Broome v. Eronimous, 68 A.D.2d 988, 414 N.Y.S.2d 812 (3d Dep’t 1979)

O’Brien v. Reff, 52 A.D.2d 1031, 384 N.Y.S.2d 648 (4th Dep’t 1976)

Press v. Monroe County, 50 N.Y.2d 695, 409 N.E.2d 870, 431 N.Y.S.2d 394 (1980)

Village of Highland Falls v. Town of Highlands, 110 Misc.2d 130, 441 N.Y.S.2d 903 (Sup. Ct., Orange Co. 1981)

Salvation Army v. Commission of Assessment and Taxation, 110 Misc.2d 1036, 443 N.Y.S.2d 282 (Sup. Ct., Westchester Co. 1980)