Legal Opinion
Replan Development, Inc. v. Department of Housing Preservation & Development
New York Court of Appeals
Decided November 19, 1987PublishedCited by 26 opinions
1Opinion of the Court
*453OPINION OF THE COURT
Alexander, J.
In the circumstances of this appeal, petitioner, a real estate developer, could not have justifiably relied on the provision for a tax exemption from certain increases in the assessed value of property in former section 489 of the Real Property Tax Law at the time he commenced renovation on his two vacant buildings. The amended version of that tax statute, which applies retroactively to prevent petitioner from qualifying for the receipt of the tax exemption, therefore, does not unconstitutionally deprive him of due process.
*454In April 1982, petitioner purchased…
2Cases cited9 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Milliken v. United StatesSupreme Court of the United States · 1931
- Untermyer v. AndersonSupreme Court of the United States · 1928
- United States v. HudsonSupreme Court of the United States · 1937
- People Ex Rel. Beck v. GravesNew York Court of Appeals · 1939
4 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- James Square Associates LP v. MullenNew York Court of Appeals · 2013
- Astoria Federal Savings & Loan Ass'n v. StateAppellate Division of the Supreme Court of the State of New York · 1996
- Vast Goed v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- JAMES SQUARE ASSOCIATES LP v. MULLEN, DENNISAppellate Division of the Supreme Court of the State of New York · 2011
- Philip Caprio v. New York State Department of Taxation and FinanceNew York Court of Appeals · 2015
21 more not listed; retrieve them via the Exa API.