Legal Opinion
B. Altman & Co. v. City of White Plains
New York Court of Appeals
Decided October 19, 1982PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be affirmed, with costs.
The valuation of assessed property is essentially a question of fact (Grant Co. v Srogi, 52 NY2d 496, 510). Accordingly, where, as here, the determinations of value made at nisi prius have been affirmed at the Appellate Division, those valuations must be upheld unless there has been an error of law in the use of an erroneous theory of valuation *906or unless the record does not contain evidence to support them (Matter of Seagram & Sons v Tax Comm. of City of N. Y., 14 NY2d 314, 317).
There is record…
2Cases cited5 opinions
- W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
- Joseph E. Seagram & Sons, Inc. v. Tax CommissionNew York Court of Appeals · 1964
- Adcor Realty Corp. v. SrogiAppellate Division of the Supreme Court of the State of New York · 1976
- F. W. Woolworth Co. v. Commission of Taxation & AssessmentAppellate Division of the Supreme Court of the State of New York · 1966
- F. W. Woolworth Co. v. Commission of Taxation & AssessmentNew York Supreme Court · 1965
3Cited by2 opinions
- Consolidated Edison Co. of New York, Inc. v. City of New YorkNew York Court of Appeals · 2007
- County Dollar Corp. v. City of YonkersAppellate Division of the Supreme Court of the State of New York · 1983