Legal Opinion
Manouel v. Board of Assessors
New York Court of Appeals
Decided February 24, 2015PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Rivera, J.
In this appeal concerning the denial of petitioners’ application for small claims assessment review of their property taxes under Real Property Tax Law § 730, we conclude that when, as in this case, the property is occupied during the relevant tax period by an owner’s relative but not by the owner, the property is not “owner-occupied” within the meaning of RPTL 730 (1) (b) (i). Therefore, petitioners’ property does not qualify for small claims assessment review and we affirm the denial of their petition.
Petitioners Mehran and Sepideh Manouel are the owners of a…
2Cases cited5 opinions
- Doctors Council v. New York City Employees' Retirement SystemNew York Court of Appeals · 1988
- Commonwealth of the Northern Mariana Islands v. Canadian Imperial Bank of CommerceNew York Court of Appeals · 2013
- Town of New Castle v. KaufmannNew York Court of Appeals · 1988
- Masters v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1992
- Manouel v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 2013
3Cited by3 opinions
- The People v. Anthony JonesNew York Court of Appeals · 2016
- Government Employees Insurance v. Avanguard Medical Group, PLLCNew York Court of Appeals · 2016
- John Kuzmich v. 50 Murray Street Acquisition, LLC, William T. West v. B.C.R.E. - 90 West Street, LLCNew York Court of Appeals · 2019