Legal Opinion

Southern Westchester Associates v. Assessor of Yonkers

Appellate Division of the Supreme Court of the State of New York

Decided July 21, 1986PublishedCited by 6 opinions

1Opinion of the Court

In consolidated proceedings pursuant to Real Property Tax Law article 7 to review assessments of certain real property, the appeal is from a judgment of the Supreme Court, Westchester County (Sullivan, J.), dated December 19, 1984, which, inter alia, reduced the assessments.

Judgment affirmed, with costs.

Real Property Tax Law § 581, which was enacted in 1981 (L 1981, ch 1057, § 4) in response to several cases in which the courts placed special emphasis on the fact that the subject properties were either owned on a cooperative or condominium basis or exhibited the potential for those forms of…

2Cases cited7 opinions

  1. Plaza Hotel Associates v. Wellington Associates, Inc.New York Court of Appeals · 1975
  2. F. W. Woolworth Co. v. Tax CommissionNew York Court of Appeals · 1967
  3. 22 Park Place Cooperative, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1984
  4. South Bay Development Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1985
  5. River House-Bronxville v. GallawayAppellate Division of the Supreme Court of the State of New York · 1984

2 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Gray v. Wyoming State Board of EqualizationWyoming Supreme Court · 1995
  2. 50540 Realty, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
  3. Central Westchester Tenants Corp. v. IagalloAppellate Division of the Supreme Court of the State of New York · 1988
  4. Bay Pond Condominiums v. Town of WaverlyNew York Supreme Court · 2003
  5. Charles R. and Linda D. Wright v. Angela Banks, AssessorWest Virginia Supreme Court · 2013

1 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API