Legal Opinion
Archer v. Town of North Greenbush
Appellate Division of the Supreme Court of the State of New York
Decided May 21, 1981PublishedCited by 4 opinions
1Opinion of the Court
*362OPINION OF THE COURT
Sweeney, J.
Section 458 of the Real Property Tax Law provides certain exemptions for veterans the value of which is dependent upon the percentage of full value at which the municipality assesses real property. A change from fractional to full value assessment reduces the value of the exemptions. Consequently, section 458 of the Real Property Tax Law was amended in 1979 (L 1979, ch 134) so as to require municipalities which had undergone court-ordered full value assessment to increase or decrease the amount of the exemption in the same proportion as the total assessed value…
2Cases cited5 opinions
- Andrew Catapano Co. v. New York City Finance AdministrationNew York Court of Appeals · 1976
- In re YarasAppellate Division of the Supreme Court of the State of New York · 1953
- In re YarasNew York Court of Appeals · 1955
- Peasley v. ReidAppellate Division of the Supreme Court of the State of New York · 1977
- Town of Huntington v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1976
3Cited by4 opinions
- Burrows v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1983
- Anastasio v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1983
- Meadow E. Assoc. LP v. Village of PotsdamAppellate Division of the Supreme Court of the State of New York · 2022
- Burrows v. Board of AssessorsNew York Supreme Court · 1982