Legal Opinion
KIAC Partners v. Cerullo
Appellate Division of the Supreme Court of the State of New York
Decided April 5, 1999PublishedCited by 2 opinions
1Opinion of the Court
—In a proceeding pursuant to CPLR article 78 to review a determination of the respondent New York City Commissioner of Finance, dated July 12, 1996, finding, inter alia, that the independent, free-standing cogeneration equipment constructed by the petitioner did not qualify for a real property tax exemption pursuant to the Industrial and Commercial Incentive Program for the 1995-1996 tax year, the petitioner appeals from a judgment of the Supreme Court, Queens County (Golia, J.), entered February 24, 1998, which denied the petition and dismissed the proceeding.
*382Ordered that the judgment is…
2Cases cited14 opinions
- In re Charles A. Field Delivery Service, Inc.New York Court of Appeals · 1985
- Parkview Associates v. City of New YorkNew York Court of Appeals · 1988
- Town of Orangetown v. MageeNew York Court of Appeals · 1996
- Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
- Trump-Equitable Fifth Avenue Co. v. GliedmanNew York Court of Appeals · 1984
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3Cited by2 opinions
- Astoria Gas Turbine Power, LLC v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 2005
- Orange & Rockland Utilities, Inc. v. City of Middletown AssessorAppellate Division of the Supreme Court of the State of New York · 2000