Legal Opinion
Caldor, Inc. v. Board of Assessors
Appellate Division of the Supreme Court of the State of New York
Decided May 6, 1996PublishedCited by 4 opinions
1Opinion of the Court
In a tax certiorari proceeding pursuant to Real Property Tax Law article 7, the appeal is from an order and judgment (one paper) of the Supreme Court, Nassau County (Rossetti, J.), entered March 2, 1995, which, after a nonjury trial, reduced the petitioner’s real property tax assessment for the tax year 1993/1994.
Ordered that the order and judgment is affirmed, with costs.
It is well settled that evidence of comparable sales is the preferred measure of a property’s value for the purposes of assessment valuation (see, Matter of Allied Corp. v Town of Camillus, 80 NY2d 351, 356; Matter of Long…
2Cases cited5 opinions
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- Long Island Lighting Co. v. Assessor for BrookhavenAppellate Division of the Supreme Court of the State of New York · 1994
- Phelps Dodge Industries, Inc. v. KondzielaskiAppellate Division of the Supreme Court of the State of New York · 1987
- Argersinger v. StateAppellate Division of the Supreme Court of the State of New York · 1969
- Krebs v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1996
3Cited by4 opinions
- Metropolitan Transportation Authority v. Metropolitan Transportation AuthorityAppellate Division of the Supreme Court of the State of New York · 2011
- 495 Central Avenue Corp. v. Town of GreenburghAppellate Division of the Supreme Court of the State of New York · 1997
- 10 Park Square Associates, Inc. v. TravelersAppellate Division of the Supreme Court of the State of New York · 2001
- Federal Express Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1998