Legal Opinion

Harris Bay Yacht Club, Inc. v. Town of Queensbury

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

Decided December 17, 2009PublishedCited by 5 opinions

1Opinion of the Court

Spain, J.P.

Petitioner commenced these RPTL article 7 proceedings challenging the 2006 and 2007 real property tax assessments of its marina (hereinafter the property) located in the Town of Queensbury, Warren County. Following a Town-wide revaluation, the property was assessed at $3,514,000 in the 2005 assessment roll. However, for the 2006 tax year, respondent Town Assessor reassessed the property at $5,081,100. The property was then assessed at $5,091,100 for 2007.* Petitioner successfully moved for summary judgment in both proceedings, prompting this appeal by respondents.

We affirm. It is…

2Cases cited7 opinions

  1. People v. ErtsNew York Court of Appeals · 1988
  2. Krugman v. Board of Assessors of the Village of Atlantic BeachAppellate Division of the Supreme Court of the State of New York · 1988
  3. Niagara Mohawk Power Corp. v. StateAppellate Division of the Supreme Court of the State of New York · 2002
  4. Adams v. WelchAppellate Division of the Supreme Court of the State of New York · 2000
  5. Towne House Village Condominium v. Assessor of IslipAppellate Division of the Supreme Court of the State of New York · 1994

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3Cited by5 opinions

  1. Goodhue Wilton Properties, Inc. v. Assessor of The Town of WiltonAppellate Division of the Supreme Court of the State of New York · 2014
  2. Goodhue Wilton Properties, Inc. v. Assessor of The Town of WiltonAppellate Division of the Supreme Court of the State of New York · 2014
  3. Karmel v. Assessor of White PlainsNew York Supreme Court · 2012
  4. Matter of Centurylink Communications, LLC v. SchmidtAppellate Division of the Supreme Court of the State of New York · 2021
  5. MatterofGoodhueWiltonProperties,Inc.vAssessoroftheTownofWiltonAppellate Division of the Supreme Court of the State of New York · 2014

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