Legal Opinion
Saratoga Harness Racing, Inc. v. Williams
New York Court of Appeals
Decided June 9, 1998PublishedCited by 37 opinions
1Opinion of the Court
OPINION OF THE COURT
Bellacosa, J.
This tax certiorari case involves the real property assessment of the Saratoga Harness Track in the City of Saratoga Springs. The principal question is whether the comparable lease income method of valuation utilized by the taxpayer’s expert is an impermissible method of valuation for owner-occupied property, as the Appellate Division found. In conjunction with the consideration of that issue, the courts below also reviewed whether the subject property constitutes a “specialty.”
Saratoga Harness owns 161.3 acres of land in the City of Saratoga Springs, on which…
2Cases cited4 opinions
- W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- Great Atlantic & Pacific Tea Co. v. KiernanNew York Court of Appeals · 1977
- Saratoga Harness Racing, Inc. v. WilliamsAppellate Division of the Supreme Court of the State of New York · 1997
3Cited by37 opinions
- Niagara Mohawk Power Corp. v. Assessor of Town of GeddesNew York Court of Appeals · 1998
- Consolidated Edison Co. of New York, Inc. v. City of New YorkNew York Court of Appeals · 2007
- Miriam Osborn Memorial Home Ass'n v. Assessor of City of RyeAppellate Division of the Supreme Court of the State of New York · 2010
- Montgomery v. Board of Assessment ReviewAppellate Division of the Supreme Court of the State of New York · 2006
- General Electric Co. v. AssessorAppellate Division of the Supreme Court of the State of New York · 2008
32 more not listed; retrieve them via the Exa API.