Welch Foods Inc. v. Town of Portland
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Judgment unanimously reversed on the law with costs and new trial granted. Memorandum: Petitioner appeals from a judgment dismissing its petition brought pursuant to article 7 of the Real Property Tax Law to review the tax assessments on its property in the Village of Brocton, Town of Portland. The Hearing Officer dismissed the petition at the close of testimony of petitioner’s appraisal expert on the ground that petitioner had failed to overcome the presumption of validity of the assessment. That was error.
Tax assessments are presumptively deemed valid (Farash v Smith, 59 NY2d 952, 955), and…
2Cases cited9 opinions
- W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
- People Ex Rel. Wallington Apartments, Inc. v. MillerNew York Court of Appeals · 1942
- General Electric Co. v. Town of SalinaNew York Court of Appeals · 1986
- 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
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3Cited by14 opinions
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- Welch Foods Inc. v. Town of WestfieldAppellate Division of the Supreme Court of the State of New York · 1995
- Gullo v. SemonAppellate Division of the Supreme Court of the State of New York · 1999
- City of Troy v. KusalaAppellate Division of the Supreme Court of the State of New York · 1996
9 more not listed; retrieve them via the Exa API.