Legal Opinion
E. L. Nezelek Development Corp. v. City of Binghamton
Appellate Division of the Supreme Court of the State of New York
Decided March 30, 1978PublishedCited by 5 opinions
1Opinion of the Court
Appeal from a judgment of the Supreme Court, entered January 5, 1977 in Broome County, which dismissed petitioner’s application, in a proceeding pursuant to article 7 of the Real Property Tax Law, seeking a reduction of realty tax assessments. Real property assessments are presumed valid and the challenger has the burden of proving by clear and convincing evidence the erroneousness of the levy (Matter of Cannon Point North v Tax Comm. of City of N. Y., 30 AD2d 522; see, also, Matter of McNamara v Board of Assessors of Town of Preble, 39 AD2d 817; Matter of Putnam Theat. Corp. v Gringold, 16…
2Cases cited8 opinions
- Pepsi-Cola Co. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1963
- Putnam Theatrical Corp. v. GingoldAppellate Division of the Supreme Court of the State of New York · 1962
- Cannon Point North, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1968
- Dunn Garden Apartments, Inc. v. Commissioner of Assessment & Taxation of TroyAppellate Division of the Supreme Court of the State of New York · 1960
- McNamara v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1972
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3Cited by5 opinions
- MATTER OF CARRIAGE HOUSE MOTOR INN, INC. v. City of WatertownAppellate Division of the Supreme Court of the State of New York · 1988
- County Dollar Corp. v. City of YonkersAppellate Division of the Supreme Court of the State of New York · 1983
- Barker's Stores v. Board of ReviewAppellate Division of the Supreme Court of the State of New York · 1980
- 50 Front Street Corp. v. DearbornAppellate Division of the Supreme Court of the State of New York · 1980
- MATTER OF CARRIAGE HOUSE MOTOR INN, INC. v. City of WatertownAppellate Division of the Supreme Court of the State of New York · 1988