Legal Opinion
EFCO Products v. Cullen
Appellate Division of the Supreme Court of the State of New York
Decided September 10, 1990PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
2Per curiam
The precise issue before the court is whether a commercial lessee of tax exempt property, title to which is held by a municipal industrial development agency, may, under circumstances such as those at bar, challenge the real estate tax assessments levied by the local taxing jurisdictions when the lessee is obligated to make equivalent payments in lieu of taxes. For the reasons that follow, we find that the lessee may contest such assessments via proceedings pursuant to RPTL article 7 and accordingly, we reverse the order on appeal which dismissed the instant petitions.
The…
3Cases cited4 opinions
- Matter of BurkeNew York Court of Appeals · 1875
- Waldbaum, Inc. v. Finance AdministratorNew York Court of Appeals · 1989
- Baker v. Cole-Layer-Trumble Co.Appellate Division of the Supreme Court of the State of New York · 1973
- Pass & Seymour, Inc. v. Town of GeddesNew York Supreme Court · 1984
4Cited by6 opinions
- MTR OF STEEL LOS III v. BoardNew York Court of Appeals · 2008
- Malik v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 2009
- New York State Dormitory Authority v. Board of Trustees of the Hyde Park Fire & Water DistrictAppellate Division of the Supreme Court of the State of New York · 1997
- Town of Wallkill Industrial Development Agency v. Assessor of WallkillAppellate Division of the Supreme Court of the State of New York · 2000
- Matter of Long Is. Power Auth. v. Assessor of the Town of HuntingtonAppellate Division of the Supreme Court of the State of New York · 2018
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