Legal Opinion
City of Rochester v. Chiarella
New York Court of Appeals
Decided March 29, 1983PublishedCited by 47 opinions
1Opinion of the Court
OPINION OF THE COURT
Wachtler, J.
Appellant is the representative of a subclass of real property owners in the City of Rochester whose property was assessed for real property taxes in excess of the tax limitations imposed by our State Constitution. Refunds are sought in the amount of the excess taxes paid pursuant to the unconstitutional levy for the tax years 1974-1975 through 1977-1978, although the taxpayers in the subclass had paid taxes for those years without protest. Special Term concluded that, under the circumstances of this case, the taxpayers’ failure to protest payment of the excess…
2Cases cited27 opinions
- Paramount Film Distributing Corp. v. StateNew York Court of Appeals · 1972
- Adrico Realty Corp. v. City of New YorkNew York Court of Appeals · 1928
- Mercury Machine Importing Corp. v. City of New YorkNew York Court of Appeals · 1957
- Hurd v. City of BuffaloNew York Court of Appeals · 1974
- Hurd v. City of BuffaloAppellate Division of the Supreme Court of the State of New York · 1973
22 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Walton v. New York State Department of Correctional ServicesNew York Court of Appeals · 2009
- Niagara Mohawk Power Corp. v. City School DistrictNew York Court of Appeals · 1983
- Corporate Property Investors v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1989
- Video Aid Corp. v. Town of WallkillNew York Court of Appeals · 1995
- Scott-Reitz Ltd. v. Rein Warsaw AssociatesIndiana Court of Appeals · 1995
42 more not listed; retrieve them via the Exa API.