Legal Opinion
Bertholf v. Cisco
New York Supreme Court
Decided January 2, 1973PublishedCited by 9 opinions
1Opinion of the CourtA. Franklin Mahoney, J.
The petitioners, individual and corporate, seek an order directing the taking of testimony hearing on the alleged illegality of assessment procedures used by the respondents in making up the 1972 general assessment roll of the Town of Fallsburgh, and, further, a declaration that said assessment procedures and resultant tax roll are unconstitutional, illegal and void. The respondents oppose the motion* on the ground that proceedings to review assessments of real property must be brought pursuant to the provisions of article 7 of the Beal Property Tax Law and cannot be collaterally attacked.…
2Cases cited15 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- C. H. O. B. Associates, Inc. v. Board of AssessorsNew York Supreme Court · 1964
- People Ex Rel. Erie Railroad v. State Tax CommissionNew York Court of Appeals · 1927
- Sikora Realty Corp. v. City of New YorkNew York Court of Appeals · 1933
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Samuels v. Town of ClarksonAppellate Division of the Supreme Court of the State of New York · 1982
- Stevens Medical Arts Building v. City of Mount VernonAppellate Division of the Supreme Court of the State of New York · 1980
- Bertholf v. CiscoAppellate Division of the Supreme Court of the State of New York · 1974
- Abrams v. Long Island Lighting Co.Appellate Division of the Supreme Court of the State of New York · 1986
- Cablevision System Development Co. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1979
4 more not listed; retrieve them via the Exa API.