Legal Opinion
Lupo v. Board of Assessors of Huron
New York Supreme Court
Decided July 18, 2005PublishedCited by 1 opinion
1Opinion of the Court
*474OPINION OF THE COURT
John B. Nesbitt, J.
This case presents two novel issues regarding real estate taxation of commercial waterfront property. Specifically, are the riparian rights attached to such property as augmented by a submerged land license that authorizes offshore marina and dockage operations taxable under any circumstances? If so, are they taxable under the circumstances of this case where such rights were assigned by the upland owners to a corporate entity and the dockage is not permanently affixed to either the upland or any submerged lands?
I. Background
What prompts these inquires…
2Cases cited27 opinions
- Illinois Central Railroad v. IllinoisSupreme Court of the United States · 1892
- Gibson v. United StatesSupreme Court of the United States · 1897
- Cummings v. ChicagoSupreme Court of the United States · 1903
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- People Ex Rel. Hotel Paramount Corp. v. ChambersNew York Court of Appeals · 1949
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3Cited by1 opinion
- Montgomery v. Board of Assessment ReviewAppellate Division of the Supreme Court of the State of New York · 2006