Legal Opinion · Dissent

Ronald Associates No. 2 v. Michael

Appellate Division of the Supreme Court of the State of New York

Decided April 12, 1983Published

1Dissent

Carro and Asch, JJ., dissent in a memorandum by Asch, J., as follows:

Petitioner is the owner of a parcel of real property in Manhattan containing three multiple dwellings. In 1967, as a result of extensive alterations and improvements to the dwellings, the property qualified for and received a partial exemption from real property taxation pursuant to section 489 of the Real Property Tax Law, as implemented by section J51-2.5 of the New York City Administrative Code. This “J-51” exemption for $200,000 was upon the increase in the assessed value of the buildings after the alterations and…

2Cases cited5 opinions

  1. Trump-Equitable Fifth Avenue Co. v. GliedmanNew York Court of Appeals · 1982
  2. 111 Fourth Avenue Associates v. Finance AdministrationNew York Supreme Court · 1979
  3. 600 West 183rd Street Corp. v. TishelmanNew York Supreme Court · 1980
  4. Linden Hill No. 2 Cooperative Corp. v. TishelmanAppellate Division of the Supreme Court of the State of New York · 1982
  5. Linden Hill No. 2 Cooperative Corp. v. TishelmanNew York Supreme Court · 1981

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