Legal Opinion

Brimberg v. Commissioner of Finance

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

Decided March 6, 2008PublishedCited by 1 opinion

1Opinion of the Court

*299Dismissal of the article 78 proceeding was appropriate where petitioner’s exclusive remedy for the allegedly improper assessment of his property was a proceeding pursuant to article 7 of the Real Property Tax Law (see Kahal Bnei Emunim & Talmud Torah Bnei Simon Israel v Town of Fallsburg, 78 NY2d 194, 204 [1991]; see also Matter of Brimberg v Commissioner of Fin. of City of N.Y., 45 AD3d 506 [2007] [involving petitioner’s challenge to the 2003/2004 tax rolls]).

Petitioner’s challenges to the methodology employed by respondents in assessing recently renovated properties in tax class one are…

2Cases cited6 opinions

  1. Rokowsky v. Finance AdministratorNew York Court of Appeals · 1977
  2. Emunim v. Town of FallsburgNew York Court of Appeals · 1991
  3. Board of Managers of Greens of North Hills Condominium v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1994
  4. Brimberg v. Commissioner of FinanceAppellate Division of the Supreme Court of the State of New York · 2007
  5. Rokowsky v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1991

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3Cited by1 opinion

  1. Fair Assessment Committee, LLC v. New York State Office of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 2009

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