Legal Opinion
Rokowsky v. State Board of Equalization & Assessment
Appellate Division of the Supreme Court of the State of New York
Decided December 5, 1991PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Yesawich Jr., J.
Plaintiff, an owner of real estate in New York City, one of two special assessing units in the State (RPTL 1801), commenced this action pursuant to RPTL article 7 alleging inequality of assessment of his property. It is his contention that his residential property, classified as class two real property (RPTL 1802 [1]), has a disproportionately high ratio of assessed value to full (market) value in comparison to other property in the same class on the same assessment roll (see, RPTL 701 [8] [b]). A property owner seeking to establish ratio inequality, who,…
2Cases cited11 opinions
- Boryszewski v. BrydgesNew York Court of Appeals · 1975
- Ed Guth Realty, Inc. v. GingoldNew York Court of Appeals · 1974
- 860 Executive Towers, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1976
- Pierre Pellaton Apts., Inc. v. Board of AssessorsNew York Court of Appeals · 1977
- O'Brien v. Assessor of MamaroneckNew York Court of Appeals · 1967
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3Cited by4 opinions
- Town of Riverhead v. New York State Board of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 2004
- Town of Riverhead v. New York State Office of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 2005
- Brimberg v. Commissioner of FinanceAppellate Division of the Supreme Court of the State of New York · 2008
- 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