Legal Opinion
Park v. Assessor of Babylon
New York Supreme Court
Decided April 17, 2000PublishedCited by 1 opinion
1Opinion of the Court
*355OPINION OF THE COURT
Frank S. Rossetti, J.
This tax certiorari proceeding involves a mobile home park on Broadway (State Route 110) in the unincorporated community of North Amityville, Town of Babylon, Suffolk County.1 The tax years under review run from March 1, 1992 through March 1, 1999.2
The subject property is an irregularly shaped parcel of about 21 acres. It is improved with 369 mobile home pads or lots laid out along various private streets on the property. The average size of a pad is roughly 25 feet by 60 feet (i.e., 1,500 square feet), although a few lots in a separate, newer area are…
2Cases cited27 opinions
- W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
- FMC Corp. v. UnmackNew York Court of Appeals · 1998
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- Merrick Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1978
- People Ex Rel. Parklin Operating Corp. v. MillerNew York Court of Appeals · 1941
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3Cited by1 opinion
- Frontier Park v. Assessor of Town of BabylonAppellate Division of the Supreme Court of the State of New York · 2002