Legal Opinion

JB Park Place Realty, LLC v. Village of Bronxville

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

Decided April 1, 2008PublishedCited by 6 opinions

1Opinion of the Court

In a proceeding pursuant to Real Property Tax Law article 7 to review a real property tax assessment, the appeal is from an order of the Supreme Court, Westchester County (Dickerson, J.), entered November 8, 2006, which granted the petitioner’s motion for summary judgment reducing the 2006 assessment value from the sum of $72,000 to the sum of $45,448.

Ordered that the order is affirmed, with costs.

The petitioner established its entitlement to summary judgment by showing that the recent sale price of the property was the best evidence of the value of the property (see Matter of FMC Corp.…

2Cases cited5 opinions

  1. FMC Corp. v. UnmackNew York Court of Appeals · 1998
  2. Plaza Hotel Associates v. Wellington Associates, Inc.New York Court of Appeals · 1975
  3. Panasuk v. Viola Park Realty, LLCAppellate Division of the Supreme Court of the State of New York · 2007
  4. Lambert v. BraccoAppellate Division of the Supreme Court of the State of New York · 2005
  5. Reckson Operating Partnership, L.P. v. Assessor of GreenburghAppellate Division of the Supreme Court of the State of New York · 2001

3Cited by6 opinions

  1. W.O.R.C. Realty Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 2012
  2. Charlotte Granau Credit Shelter Trust v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 2009
  3. Feryo v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 2009
  4. Matter of Goldiron Farming, LLC v. Town of StanfordAppellate Division of the Supreme Court of the State of New York · 2026
  5. Matter of Zhonghui Chen v. Department of Assessment of the County of NassauAppellate Division of the Supreme Court of the State of New York · 2025

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