Legal Opinion
Shubert Organization, Inc. v. Tax Commission
New York Court of Appeals
Decided October 25, 1983PublishedCited by 21 opinions
1Opinion of the Court
OPINION OF THE COURT
Jones, J.
In a proceeding to review tax assessments on real property, the total assessment only may be reviewed. To assist in this process factual findings may be made separately as to the value of the land and the value of improvements. Either value may be below, above or equal to the corresponding figure assigned by the board of assessors. The total assessment determined by the courts cannot, however, exceed the total assessment on the tax roll.
The premises at 1634-42 Broadway in Manhattan, known as the Winter Garden Theatre, were assessed as follows:
Year Land Building…
2Cases cited5 opinions
- People Ex Rel. City of New York v. . KeelerNew York Court of Appeals · 1924
- People Ex Rel. Strong v. . HartNew York Court of Appeals · 1916
- People Ex Rel. George Kemp Real Estate Co. v. O'DonnelNew York Court of Appeals · 1910
- Matter of Metro. Life Ins. Co. v. Tax Comm'n of the City of New YorkNew York Court of Appeals · 1981
- People ex rel. Morse Dry Dock & Repair Co. v. PurdyNew York Supreme Court · 1917
3Cited by21 opinions
- General Electric Co. v. Town of SalinaNew York Court of Appeals · 1986
- Sterling Estates, Inc. v. Board of AssessorsNew York Court of Appeals · 1985
- Balboaa Land Development, Inc. v. ShellAppellate Division of the Supreme Court of the State of New York · 1999
- Tenneco, Inc.-Tennessee Gas Pipeline Division v. Town of CazenoviaAppellate Division of the Supreme Court of the State of New York · 1984
- Alexander's Department Store of Valley Stream, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1996
16 more not listed; retrieve them via the Exa API.