860 Executive Towers, Inc. v. Board of Assessors
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtHopkins, Acting P. J.
In Guth Realty v Gingold (34 NY2d 440), decided in June, 1974, it was held, upon an analysis of the 1969 amendment to subdivision 3 of section 720 of the Real Property Tax Law, that the State equalization rate may be utilized as the sole basis for determining ratio in tax certiorari proceedings for the years 1970 forward. All of the within appeals by the appellant Board of Assessors (the County) are basically premised upon the County’s contention that the Guth decision is limited to its own facts and does not foreclose it from challenging the methodology and underlying data employed by the…
2Cases cited17 opinions
- Schwartz v. Public AdministratorNew York Court of Appeals · 1969
- Hellerstein v. Assessor of IslipNew York Court of Appeals · 1975
- Ed Guth Realty, Inc. v. GingoldNew York Court of Appeals · 1974
- Read v. SaccoAppellate Division of the Supreme Court of the State of New York · 1975
- People ex rel. Yaras v. KinnawNew York Court of Appeals · 1951
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3Cited by49 opinions
- Oates v. Safeco Insurance Co. of AmericaSupreme Court of Missouri · 1979
- James v. PaulSupreme Court of Missouri · 2001
- Bresnahan v. May Department Stores Co.Supreme Court of Missouri · 1987
- Town of Pleasant Valley v. New York State Board of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 1999
- Pierre Pellaton Apts., Inc. v. Board of AssessorsNew York Court of Appeals · 1977
44 more not listed; retrieve them via the Exa API.