South Bay Development Corp. v. Board of Assessors
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Weinstein, J.
At issue are the permissible and appropriate methods for valuing condominium properties for real estate tax assessment and review purposes.
The subject 65,750-square-foot property is located in the Incorporated Village of Freeport, Nassau County. The parcel is improved with a 61-unit, four-story and penthouse condominium apartment house and a detached two-story one-family superintendent’s dwelling. The southerly portion fronts on Randall Bay and is bulkheaded. There are 18 boat slips, 18 enclosed spaces and 73 outdoor parking spaces.
The petitioner’s appraisal…
2Cases cited17 opinions
- Merrick Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1978
- People Ex Rel. Parklin Operating Corp. v. MillerNew York Court of Appeals · 1941
- People ex rel. Gale v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1962
- Colt Industries, Inc. v. Finance AdministratorNew York Court of Appeals · 1982
- Marks v. PelcherAppellate Division of the Supreme Court of the State of New York · 1977
12 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- East Medical Center, L.P. v. Assessor of ManliusAppellate Division of the Supreme Court of the State of New York · 2005
- Greentree at Lynbrook Condominium No. 1 v. Board of AssessorsNew York Court of Appeals · 1993
- W.O.R.C. Realty Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 2012
- Southern Westchester Associates v. Assessor of YonkersAppellate Division of the Supreme Court of the State of New York · 1986
- Central Westchester Tenants Corp. v. IagalloAppellate Division of the Supreme Court of the State of New York · 1988
9 more not listed; retrieve them via the Exa API.