Legal Opinion
Commerce Holding Corp. v. Board of Assessors
Appellate Division of the Supreme Court of the State of New York
Decided June 19, 1995PublishedCited by 4 opinions
1Opinion of the Court
In a proceeding pursuant to Real Property Tax Law article 7 to review the real property tax assessment of a parcel of real property for the tax years 1986-1987 through 1991-1992, the Board of Assessors and the Board of Assessment Review of The Town of Babylon appeal from an order and judgment (one paper) of the Supreme Court, Suffolk County (Stark, J.), dated May 18, 1993, which, after a non-jury trial, granted the petition and reduced the assessments.
Ordered that the order and judgment is affirmed, with costs.
Under New York law, the value at which real property may be taxed has been equated…
2Cases cited4 opinions
- W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
- Northville Industries Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1988
- Bass v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1992
- DeMeo v. New York City Transit AuthorityAppellate Division of the Supreme Court of the State of New York · 1991
3Cited by4 opinions
- Commerce Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1996
- Alexander's Department Store of Valley Stream, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1996
- Vavosa v. StilesAppellate Division of the Supreme Court of the State of New York · 1995
- Tolu Tolu v. District of ColumbiaDistrict of Columbia Court of Appeals · 2006