National Cold Storage Co. v. Boyland
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtBbeitel, J.
Involved is whether some six buildings, part of a complex of seven buildings, of which petitioner tenant is the owner according to leases under which it holds, are taxable as real property. The underlying land is not owned by the tenant, but by The Port of New York Authority, and is tax exempt by virtue of statute and certain agreements between the landowner and the city.
Special Term, finding that the tenant during the term of the leases had no right of removal, held that the tenant was not the owner of the buildings and they were not taxable as real property. This was held despite express…
2Cases cited6 opinions
- People Ex Rel. Dunkirk & Fredonia Railroad v. CassityNew York Court of Appeals · 1871
- People Ex Rel. International Navigation Co. v. BarkerNew York Court of Appeals · 1897
- Smith v. Mayor of New YorkNew York Court of Appeals · 1877
- People Ex Rel. Hudson River Day Line v. FranckNew York Court of Appeals · 1931
- People, Ex Rel. Muller v. . B'd of AssessorsNew York Court of Appeals · 1883
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
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- Colleges of the Seneca v. City of GenevaNew York Court of Appeals · 2000
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