Legal Opinion
Bass v. Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided January 9, 1992PublishedCited by 6 opinions
1Opinion of the Court
After a hearing at which expert testimony was presented by appraisers for both parties as well as experts on the costs of asbestos removal, the court, in a lengthy and well-reasoned decision, reduced the assessments for the six years under review by 39% from $951 million to $581,634,000, entitling petitioners to a tax refund of $23,721,371, plus interest. The court credited petitioners’ testimony that there were significant physical and functional impairments throughout the building as a result of the presence of asbestos; rejected respondents’ appraisal as designed to minimize expenses and…
2Cases cited3 opinions
- Northville Industries Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1988
- Katz v. Assessor of Village/Town of Mount KiscoAppellate Division of the Supreme Court of the State of New York · 1981
- Mobil Oil Corp. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
3Cited by6 opinions
- Commerce Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1996
- Roth v. City of SyracuseNew York Court of Appeals · 2013
- Commerce Holding Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1995
- Marine Midland Bank, N.A. v. New Horizons Investors, Inc.Appellate Division of the Supreme Court of the State of New York · 1997
- Kips Bays Towers Condominium v. Commissioner of FinanceAppellate Division of the Supreme Court of the State of New York · 2009
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