Legal Opinion
Canigiani v. Board of Assessors
Appellate Division of the Supreme Court of the State of New York
Decided December 27, 1983PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Mangano, J.
I
The primary issue to be resolved on these three appeals is whether it was proper to allow petitioners, who were challenging real property tax assessments on the ground of inequality, to establish ratio of assessed valuation to fair market value by means of the State equalization rates (hereinafter referred to as State rates) promulgated by the State Board of Equalization and Assessment. For the reasons hereinafter set forth, we hold that it was proper to do so in the Canigiani and Wilmar proceedings, but not proper in the Raddock proceeding.
*235II
Petitioner…
2Cases cited14 opinions
- Schwartz v. Public AdministratorNew York Court of Appeals · 1969
- Ed Guth Realty, Inc. v. GingoldNew York Court of Appeals · 1974
- 860 Executive Towers, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1976
- People ex rel. Yaras v. KinnawNew York Court of Appeals · 1951
- Pierre Pellaton Apts., Inc. v. Board of AssessorsNew York Court of Appeals · 1977
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3Cited by5 opinions
- South Bay Development Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1985
- River House-Bronxville v. GallawayAppellate Division of the Supreme Court of the State of New York · 1984
- John P. Burke Apartments, Inc. v. HoweAppellate Division of the Supreme Court of the State of New York · 1984
- Johnson v. Town of HaverstrawAppellate Division of the Supreme Court of the State of New York · 1984
- Avery Avenue Associates v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984