Legal Opinion
County of Fulton v. State
New York Court of Appeals
Decided November 27, 1990PublishedCited by 35 opinions
POINTS OF COUNSEL
1Opinion of the Court
OPINION OF THE COURT
Titone, J.
At issue in this appeal is whether the State of New York, as a property owner, may withhold payment of its local property taxes while it is challenging the amount of the assessment. Having found no indication of a legislative intent to exempt the State from the rule applicable to other taxpayers, we hold that, notwithstanding the pendency of a dispute over the amount, the State must pay its local property taxes when they are due. Further, we conclude that mandamus lies to enforce that obligation.
The real property at issue in this appeal encompasses some 380…
2Cases cited9 opinions
- City of Newport v. Fact Concerts, Inc.Supreme Court of the United States · 1981
- Bull v. United StatesSupreme Court of the United States · 1935
- Legal Aid Society of Sullivan County, Inc. v. ScheinmanNew York Court of Appeals · 1981
- W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
- Klostermann v. CuomoNew York Court of Appeals · 1984
4 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Brusco v. BraunNew York Court of Appeals · 1994
- Lloyd v. GrellaNew York Court of Appeals · 1994
- In re Enforcement of Tax Liens by County of OrangeAppellate Division of the Supreme Court of the State of New York · 2010
- Matter of Willows Condominium Assn. v. Town of GreenburghAppellate Division of the Supreme Court of the State of New York · 2017
- Matter of Hene v. EganAppellate Division of the Supreme Court of the State of New York · 2022
30 more not listed; retrieve them via the Exa API.