Legal Opinion
Tri-County Asphalt & Stone Co. v. Board of Assessors
New York Supreme Court
Decided November 29, 1958PublishedCited by 5 opinions
1Opinion of the CourtPaul D. Graves, J.
This is a proceeding brought under article 13 of the Tax Law to review an assessment made for the year 1959 on real property of petitioner in the Town of Kingsbury, Washington County, New York.
The assessment includes improvements assessed at $36,800, which petitioner contends is, in part, illegal for the reason that it includes certain machinery and equipment which is personal property. The items sought to be removed from the roll consist of crushers, bins and screens, asphalt plant, scales, one small crusher and two conveyors. This machinery, at least for the most part, is bolted to…
2Cases cited9 opinions
- People ex rel. Jacob Ruppert Realty Corp. v. CantorNew York Supreme Court · 1921
- People ex rel. Syracuse Improvement Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1901
- People ex rel. Jacob Ruppert Realty Corp. v. CantorAppellate Division of the Supreme Court of the State of New York · 1922
- People ex rel. New York Edison Co. v. WellsAppellate Division of the Supreme Court of the State of New York · 1909
- Leonhard Michel Brewing Co. v. CantorNew York Supreme Court · 1922
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3Cited by5 opinions
- Martin v. GwynnAppellate Division of the Supreme Court of the State of New York · 1963
- City of Lackawanna v. State Board of Equalization & AssessmentNew York Supreme Court · 1963
- City of Lackawanna v. State Board of Equalization & AssessmentNew York Court of Appeals · 1965
- City of Lackawanna v. State Board of Equalization & AssessmentNew York Court of Appeals · 1965
- West Mountain Corp. v. MinerNew York Supreme Court · 1976