Legal Opinion
Four Seasons Fitness & Racquet Club v. Assessor of Town of Amherst
Appellate Division of the Supreme Court of the State of New York
Decided February 3, 1995PublishedCited by 6 opinions
1Opinion of the Court
—Order unanimously reversed on the law without costs and matter remitted to Supreme Court for further proceedings in accordance with the following Memorandum: We agree with Supreme Court that petitioner sustained its burden of overcoming the validity of the assessment (see, Matter of Welch Foods v Town of Portland, 187 AD2d 948). We further conclude that the court did not err in utilizing the cost less depreciation method to value this unique property (see, Matter of Allied Corp. v Town of Camillus, 80 NY2d 351, 356-357, rearg denied 81 NY2d 784). The court failed, however, to comply with…
2Cases cited4 opinions
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- Welch Foods Inc. v. Town of PortlandAppellate Division of the Supreme Court of the State of New York · 1992
- Connecticut Mutual Life Insurance v. SrogiAppellate Division of the Supreme Court of the State of New York · 1984
- Branch Motor Express Co. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
3Cited by6 opinions
- Balboaa Land Development, Inc. v. ShellAppellate Division of the Supreme Court of the State of New York · 1999
- Welch Foods Inc. v. Town of WestfieldAppellate Division of the Supreme Court of the State of New York · 1995
- Blue Hill Plaza Associates v. Assessor of OrangetownAppellate Division of the Supreme Court of the State of New York · 1996
- First Source Federal Credit Union v. StuhlmanAppellate Division of the Supreme Court of the State of New York · 2000
- Zacher v. AssessorAppellate Division of the Supreme Court of the State of New York · 1995
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