Legal Opinion

Hudson Valley Sand & Stone Co. v. State

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

Decided May 26, 1977No. Claim Nos. 57581, 58378PublishedCited by 9 opinions

1Opinion of the Court

Greenblott, J. P.

Claimant, the owner of a building in the City of Mechanicville, New York, leased said premises to one Conerty for a five-year period ending September 30, 1971. On April 26, 1971, the State Tax Commission issued a tax warrant in the amount of $30,639.42 against Conerty, individually and as president of Conerty Pontiac-Buick, Inc., the business operated on the premises. To enforce the warrant, the commission placed padlocks on the door of the leased premises and posted signs proclaiming the seizure. Thereafter, pursuant to an agreement between the commission and Conerty, the…

2Cases cited4 opinions

  1. Preston v. . HawleyNew York Court of Appeals · 1886
  2. Marine Midland Bank-Eastern National Ass'n v. Conerty Pontiac-Buick, Inc.New York Supreme Court · 1974
  3. Roxfort Holding Co. v. United StatesDistrict Court, D. New Jersey · 1959
  4. Marrano v. StateNew York Court of Claims · 1975

3Cited by9 opinions

  1. St. Paul Fire & Marine Insurance v. StateNew York Court of Claims · 1979
  2. Williamsburg Candy & Tobacco, Inc. v. StateNew York Court of Claims · 1981
  3. Alex & Gregory, Inc. v. Nick La Vista's Glen Cove Service Station, Inc.New York Supreme Court · 1984
  4. District of Columbia v. CarrDistrict of Columbia Court of Appeals · 1992
  5. Pum Realty Corp. v. StateNew York Court of Claims · 1977

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