Legal Opinion

Bowery Savings Bank v. Board of Assessors of the County of Nassa

New York Court of Appeals

Decided October 29, 1992PublishedCited by 22 opinions

1Opinion of the Court

OPINION OF THE COURT

Memorandum.

In each matter, the judgment of Supreme Court. and the order of the Appellate Division brought up for review should be affirmed, with costs.

In their present posture, these appeals present only one *964issue for the Court’s resolution: whether the respondent County is liable for tax refunds to plaintiffs and petitioners.* The issue arises because of a prior disagreement between the County and several school districts within the County over the school district’s power to "opt out” of a tax exemption scheme permitted by Real Property Tax Law § 485-b. Over the County’s…

2Cases cited3 opinions

  1. Corporate Property Investors v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1989
  2. Walker v. Board of AssessorsNew York Court of Appeals · 1985
  3. Walker v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1984

3Cited by22 opinions

  1. Matter of Better World Real Estate Group v. New York City Dept. of Fin.Appellate Division of the Supreme Court of the State of New York · 2014
  2. Video Aid Corp. v. Town of WallkillNew York Court of Appeals · 1995
  3. Level 3 Communications, LLC v. DeBellisAppellate Division of the Supreme Court of the State of New York · 2010
  4. New York Telephone Co. v. Supervisor of Town of North HempsteadAppellate Division of the Supreme Court of the State of New York · 2010
  5. Matter of Level 3 Communications, LLC v. Clinton CountyAppellate Division of the Supreme Court of the State of New York · 2016

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