Legal Opinion
Rab Co. Highland House Apartments v. Tompkins County Board of Assessment Review
Appellate Division of the Supreme Court of the State of New York
Decided June 14, 1979PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Mahoney, P. J.
Petitioners, nonresident landowners, sought a hearing to review respondent’s assessment of their property in Ithaca. *375The application was made on May 9, 1978, which was timely under section 508 of the Real Property Tax Law, but too late under Tompkins County local laws (Local Laws, 1970, No. 1 of County of Tompkins). Accordingly, the respondent declined to grant a hearing to review petitioners’ assessment. The novel issue presented here on appeal is whether a local governing body, a county in this case, may alter the period in which nonresidents may seek…
2Cases cited6 opinions
- Sonmax, Inc. v. City of New YorkNew York Court of Appeals · 1977
- In re the City of AlbanyAppellate Division of the Supreme Court of the State of New York · 1938
- Matter of Onteora Club v. Bd. of Assessors of the Town of HunterNew York Court of Appeals · 1964
- Onteora Club v. Board of AsessorsAppellate Division of the Supreme Court of the State of New York · 1962
- Heimbach v. MillsNew York Supreme Court · 1977
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Raer Corp. v. Village Board of TrusteesAppellate Division of the Supreme Court of the State of New York · 1980
- City of White Plains v. Del BelloAppellate Division of the Supreme Court of the State of New York · 1982
- Friendly Ice Cream Corp. v. Tompkins CountyNew York Supreme Court · 1993
- Opn. No., New York Attorney General Reports2004