Legal Opinion

Treichler v. Niagara-Wheatfield Central School District

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

Decided November 18, 1992PublishedCited by 2 opinions

1Opinion of the Court

OPINION OF THE COURT

Balio, J.

Plaintiffs own nonhomestead property in the Town of Lewiston, Niagara County. Their property is situated in that portion of the Town of Lewiston encompassed within the Niagara-Wheatfield Central School District. That School District also encompasses all of the Town of Niagara and portions of the Towns of Wheatfield and Cambria.

Prior to the 1988-1989 school tax year, the Town of Niagara conducted a revaluation of real property within the Town. The Town adopted the dual tax rate structure for homestead and nonhomestead properties pursuant to article 19 of the Real…

2Cases cited9 opinions

  1. Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
  2. Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
  3. Hellerstein v. Assessor of IslipNew York Court of Appeals · 1975
  4. Shapiro v. City of New YorkNew York Court of Appeals · 1973
  5. Shragai v. ShragaiNew York Court of Appeals · 1988

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3Cited by2 opinions

  1. Tilles Investment Co. v. GulottaAppellate Division of the Supreme Court of the State of New York · 2001
  2. Supreme Associates, LLC v. SuozziNew York Supreme Court · 2011

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