Legal Opinion
Town of Harrison v. County of Westchester
New York Court of Appeals
Decided December 30, 1963PublishedCited by 33 opinions
1Opinion of the CourtFtrLD, J.
The question here presented is whether certain portions of county-owned airport property, consisting of land and hangars leased to private parties, are exempt from town taxation as property “held for a public use” under section 406, subdivision 1, of the Real Property Tax Law.
The Westchester County Airport, constructed in 1942 by the Federal Government on property purchased by the County of Westchester, was turned over to the county in 1944 to be operated as a public airport. By an agreement executed in 1945, the county granted a lease to a private company for the operation of the entire…
2Cases cited8 opinions
- Berman v. ParkerSupreme Court of the United States · 1954
- Matter of N.Y. City H. Authority v. MullerNew York Court of Appeals · 1936
- Denihan Enterprises, Inc. v. O'DwyerNew York Court of Appeals · 1951
- Bush Terminal Co. v. City of New YorkNew York Court of Appeals · 1940
- County of Herkimer v. Village of HerkimerAppellate Division of the Supreme Court of the State of New York · 1937
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3Cited by33 opinions
- Harrisburg-Raleigh Airport Authority v. Department of RevenueIllinois Supreme Court · 1989
- State v. BakerAlaska Supreme Court · 1964
- Erie County Agricultural Society v. ClucheyNew York Court of Appeals · 1976
- City of Newark v. Essex County Board of TaxationSupreme Court of New Jersey · 1969
- Salina Airport Authority v. Board of Tax AppealsCourt of Appeals of Kansas · 1988
28 more not listed; retrieve them via the Exa API.