Legal Opinion

Slewett & Farber v. Board of Assessors of County of Nassau

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

Decided April 8, 1981PublishedCited by 20 opinions

1Opinion of the Court

OPINION OF THE COURT

LAZER, J. P.

At issue on these cross appeals are the validity and effect of a series of legislative enactments which retroactively altered the means by which aggrieved taxpayers could establish inequality of assessed valuations of real property. The underlying controversy involves the rates at which *188real property in Nassau County was assessed for the years 1965/66 through 1977/78; the appellate questions pertain, however, to the constitutionality of laws which would nullify petitioners’ judicial success in establishing those rates as identical to the equalization rates…

2Cases cited207 opinions

  1. Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
  2. Village of Arlington Heights v. Metropolitan Housing Development Corp.Supreme Court of the United States · 1977
  3. Stanley v. IllinoisSupreme Court of the United States · 1972
  4. Dandridge v. WilliamsSupreme Court of the United States · 1970
  5. Griffin v. IllinoisSupreme Court of the United States · 1956

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3Cited by20 opinions

  1. State v. WolowitzAppellate Division of the Supreme Court of the State of New York · 1983
  2. Niagara Recycling, Inc. v. Town of NiagaraAppellate Division of the Supreme Court of the State of New York · 1981
  3. City of New York v. LawtonAppellate Division of the Supreme Court of the State of New York · 1987
  4. Consolidated Edison Co. of New York, Inc. v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1984
  5. HSBC Bank USA, N.A. v. RubinAppellate Division of the Supreme Court of the State of New York · 2022

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