Legal Opinion
American Society for Prevention of Cruelty to Animals v. Tax Commission
New York Supreme Court
Decided December 4, 1981PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Seymour Schwartz, J.
Petitioner, the American Society for the Prevention of Cruelty to Animals (ASPCA), has initiated this proceeding pursuant to article 7 of the Real Property Tax Law to remove its real property from the tax rolls of the City of New York and to enjoin the city from collecting real estate taxes on its real property for the tax year 1980/1981. This is the first time in petitioner’s 114-year history that the City of New York has sought to impose a real estate property tax on its real estate.
The ASPCA was organized in 1866 by a special legislative act…
2Cases cited13 opinions
- Sherman v. Richmond Hose Co. No. 2New York Court of Appeals · 1921
- Trust v. Board of Assessors of GardinerNew York Court of Appeals · 1979
- Swedenborg Foundation, Inc. v. LewisohnNew York Court of Appeals · 1976
- In re the Transfer Tax upon the Estate of RockefellerAppellate Division of the Supreme Court of the State of New York · 1917
- Watchtower Bible & Tract Society of New York, Inc. v. LewisohnNew York Court of Appeals · 1974
8 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Health Services Medical Corp. of Central New York, Inc. v. ChassinNew York Supreme Court · 1998
- Canton Human Services Initiatives, Inc. v. Town of CantonNew York Supreme Court · 2004
- Quail Summit, Inc. v. Town of CanandaiguaAppellate Division of the Supreme Court of the State of New York · 2008
- Matter of Canton Human Servs. Initiatives, Inc. v. Town of CantonNew York Supreme Court, St. Lawrence County · 2004