Legal Opinion

Macy's Primary Real Estate, Inc. v. Assessor of White Plains

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

Decided March 4, 2002PublishedCited by 6 opinions

1Opinion of the Court

OPINION OF THE COURT

Goldstein, J.

At issue here is whether two judgments, each entered August 12, 1999, reducing the real estate tax assessments of the petitioner’s properties for the tax years 1995, 1996, 1997, and 1998, and directing a refund of tax paid in those years, are enforceable against the appellant White Plains City School District. We hold that they are not, owing to the petitioner’s failure to comply with RPTL 708 (3).

The petitioner challenged real estate tax assessments for the tax years 1995, 1996, 1997, and 1998, in four separate tax certiorari proceedings, commenced in 1995,…

2Cases cited13 opinions

  1. Teitelbaum Holdings, Ltd. v. GoldNew York Court of Appeals · 1979
  2. Plantech Housing Inc. v. ConlanAppellate Division of the Supreme Court of the State of New York · 1980
  3. Stanford Associates v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1972
  4. Magee v. Board of AssessorsNew York Supreme Court · 1964
  5. First Source Federal Credit Union v. StuhlmanAppellate Division of the Supreme Court of the State of New York · 1999

8 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Bloomingdale's, Inc. v. City Assessor of White PlainsAppellate Division of the Supreme Court of the State of New York · 2002
  2. Matter of Westchester Joint Water Works v. Assessor of City of RyeAppellate Division of the Supreme Court of the State of New York · 2014
  3. Cornwall Yacht Club, Inc. v. AssessorAppellate Division of the Supreme Court of the State of New York · 2013
  4. Cornwall Yacht Club, Inc. v. AssessorAppellate Division of the Supreme Court of the State of New York · 2013
  5. Country Estate Maintenance Co. v. Board of EducationAppellate Division of the Supreme Court of the State of New York · 2008

1 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API