Legal Opinion
Lazy Acres Park, Inc. v. Town of Cape Vincent
New York Supreme Court
Decided August 31, 1983PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
John R. Tenney, J.
Respondents have moved for an order pursuant to CPLR 4403 confirming the report of the referee in this tax assessment proceeding. The subject property is operated as a seasonal mobile home park and is improved by 75 trailer sites with underground water, sewer and electrical connections.
Respondents’ appraiser gave evidence for only two of the four years in question, 1980 and 1981. He contended the market data approach was best suited for evaluation of this property.
Under section 102 (subd 12, par [g]) of the Real Property Tax Law, the market value of the…
2Cases cited8 opinions
- Lehon v. City of AtlantaSupreme Court of the United States · 1916
- Headley v. City of RochesterNew York Court of Appeals · 1936
- New York Mobile Homes Ass'n v. SteckelNew York Court of Appeals · 1961
- Fort Hamilton Manor, Inc. v. BoylandNew York Court of Appeals · 1958
- Barker's Stores v. Board of ReviewAppellate Division of the Supreme Court of the State of New York · 1980
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3Cited by2 opinions
- Hidden Forest Homes, Inc. v. Board of Assessors of CampbellAppellate Division of the Supreme Court of the State of New York · 1988
- Morley v. Town of OswegatchieAppellate Division of the Supreme Court of the State of New York · 1989