Legal Opinion
Interlaken Owners, Inc. v. Assessor of Eastchester
Appellate Division of the Supreme Court of the State of New York
Decided March 18, 1996PublishedCited by 1 opinion
1Opinion of the Court
It is undisputed that, during the tax years in question, the Emergency Tenant Protection Act of 1974 (McKinney’s Uncons Laws of NY § 8621 et seq. [L 1974, ch 576, § 4] [hereinafter the ETPA]) was in effect, except as set forth below, with respect to all rental properties in the unincorporated areas of the Town of Eastchester (hereinafter the Town) (see, Village Law art 2). The petitioner’s cooperative apartment complex is situated in the unincorporated portion of the Town. Under such circumstances, the Supreme Court correctly determined that, for the purpose of assessing the petitioner’s…
2Cases cited6 opinions
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Greentree at Lynbrook Condominium No. 1 v. Board of AssessorsNew York Court of Appeals · 1993
- Forward v. Webster Central School DistrictAppellate Division of the Supreme Court of the State of New York · 1988
- River House-Bronxville v. GallawayAppellate Division of the Supreme Court of the State of New York · 1984
- Central Westchester Tenants Corp. v. IagalloAppellate Division of the Supreme Court of the State of New York · 1988
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3Cited by1 opinion
- Tax Equity Now NY LLC v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 2020