Legal Opinion
Reynolds v. Kinnaw
Appellate Division of the Supreme Court of the State of New York
Decided May 10, 1950Published
1Opinion of the CourtBergan, J.
Three separate parcels are considered together on this appeal from final orders in tax certiorari proceedings in the city of Albany for the year 1948. As to two of the parcels, the parties agree that the respondent commissioner assessed at full value; in the third the issue of value is not sharply disputed.
The crucial question presented is the ratio that the assessed value of property generally in the city of Albany bears to its full value. A Referee has found in these proceedings that this ratio is 64.5% and the Special Term has confirmed the finding reducing all of the assessments according…
2Cases cited8 opinions
- People Ex Rel. Parklin Operating Corp. v. MillerNew York Court of Appeals · 1941
- People Ex Rel. Hagy v. LewisNew York Court of Appeals · 1939
- People Ex Rel. Syracuse Trust Co. v. Matt.New York Court of Appeals · 1940
- People ex rel. Bennett Hotel Co. v. CucciAppellate Division of the Supreme Court of the State of New York · 1941
- People ex rel. Bingham Operating Corp. v. EyrichNew York Supreme Court · 1945
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