Legal Opinion
Mill River Club v. Board of Assessors
Appellate Division of the Supreme Court of the State of New York
Decided December 18, 2007PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Fisher, J.
This appeal involves consolidated tax certiorari proceedings challenging the assessments, for the tax years 1997/1998 through 2005/2006, of four adjacent parcels of land located in Upper Brookville, owned and operated by the petitioner as a private, not-for-profit golf course and country club. Among the questions presented is whether the Supreme Court erred in refusing to use a “tax-loaded” capitalization rate when it employed the capitalization of income method to determine the value of the subject property.
The petitioner, Mill River Club, owns and operates a…
2Cases cited11 opinions
- W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
- Merrick Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1978
- Saratoga Harness Racing, Inc. v. WilliamsNew York Court of Appeals · 1998
- Eckerd Corp. v. SemonAppellate Division of the Supreme Court of the State of New York · 2006
- Addis Co. v. SrogiAppellate Division of the Supreme Court of the State of New York · 1980
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Miriam Osborn Memorial Home Ass'n v. Assessor of City of RyeAppellate Division of the Supreme Court of the State of New York · 2010
- Hempstead Country Club v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 2013
- Ardsley Country Club v. Assessor of GreenburghNew York Supreme Court · 2009
- Hempstead Country Club v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 2013
- Public Storage, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 2008