Legal Opinion
New York Telephone Co. v. Nassau County
New York Court of Appeals
Decided March 30, 2004PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
G.B. Smith, J.
The primary issue here is whether the Appellate Division abused its discretion when it held that, owing to the County’s financial situation, certain utilities were not entitled to county tax refunds, even though the Court found that they had been improperly assessed a tax. We reverse the order of the Appellate Division and remit for a hearing both on the amount of refund due and on any financial hardship the County would suffer as a result of requiring payment to the utilities.
Under article 18 of the Real Property Tax Law, Nassau County is a “special…
2Cases cited3 opinions
- Matter of Andresen v. RiceNew York Court of Appeals · 1938
- Hellerstein v. Assessor of IslipNew York Court of Appeals · 1975
- New York Telephone Co. v. Nassau CountyAppellate Division of the Supreme Court of the State of New York · 2002
3Cited by6 opinions
- Keyspan Generation, LLC v. Nassau CountyAppellate Division of the Supreme Court of the State of New York · 2014
- Matter of Ferncliff Cemetery Assn. v. Town of GreenburghAppellate Division of the Supreme Court of the State of New York · 2020
- Supreme Associates, LLC v. SuozziNew York Supreme Court · 2011
- Transtechnology Corp. v. Board of AssessorsNew York Supreme Court · 2008
- Keyspan Generation, LLC v. Nassau CountyAppellate Division of the Supreme Court of the State of New York · 2014
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