MATTER OF CARRIAGE HOUSE MOTOR INN, INC. v. City of Watertown
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Order affirmed without costs. Memorandum: In this appeal from an order dismissing the petition in a RPTL article 7 tax certiorari proceeding, petitioner argues that the trial court applied an incorrect standard of proof to overcome the presumption of validity of the assessments. In Matter of Barker’s Stores v Board of Review (74 AD2d 994), this court stated that "[r]eal property assessments are presumed valid and the challenger has the burden of proving that they are erroneous by clear and convincing evidence (Matter of Nezelek Dev. Corp. v City of Binghamton, 61 AD2d 1108).” The Third…
2Cases cited11 opinions
- Adirondack Mountain Reserve v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1984
- Matter of Adirondack Mountain Reserve v. Bd. of Assessors of the Town of N. HudsonNew York Court of Appeals · 1984
- Trinity Place Co. v. Finance AdministratorAppellate Division of the Supreme Court of the State of New York · 1980
- Matter of Trinity Place Co. v. Fin. Adm'r of the City of New YorkNew York Court of Appeals · 1980
- Manno v. Finance AdministratorAppellate Division of the Supreme Court of the State of New York · 1983
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3Cited by18 opinions
- FMC Corp. v. UnmackNew York Court of Appeals · 1998
- Café La China Corp. v. New York State Liquor AuthorityAppellate Division of the Supreme Court of the State of New York · 2007
- Welch Foods Inc. v. Town of PortlandAppellate Division of the Supreme Court of the State of New York · 1992
- Al Turi Landfill, Inc. v. Town of GoshenAppellate Division of the Supreme Court of the State of New York · 2012
- MATTER OF CARRIAGE HOUSE MOTOR INN, INC. v. City of WatertownNew York Court of Appeals · 1988
13 more not listed; retrieve them via the Exa API.