Legal Opinion
Fifth Avenue Office Center Co. v. City of Mount Vernon
New York Court of Appeals
Decided April 1, 1997PublishedCited by 18 opinions
1Opinion of the Court
*738OPINION OF THE COURT
Chief Judge Kaye.
Under Mount Vernon City local law, the Board of Assessment Review must deny any complaint concerning assessment of income-producing realty if the property owner failed to submit an annual income and expense statement in a timely manner to the Commissioner of Assessment. The issue here is whether a taxpayer’s failure to comply with this preassessment disclosure requirement also precludes judicial review pursuant to RPTL article 7. Contrary to the Appellate Division, we conclude that the local disclosure law is not a condition precedent to judicial review of…
2Cases cited14 opinions
- Young Men's Christian Ass'n v. Rochester Pure Waters DistrictNew York Court of Appeals · 1975
- Matter of Tartaglia v. McLaughlinNew York Court of Appeals · 1948
- 41 Kew Gardens Road Associates v. TyburskiNew York Court of Appeals · 1987
- F. T. B. Realty Corp. v. GoodmanNew York Court of Appeals · 1949
- Sterling Estates, Inc. v. Board of AssessorsNew York Court of Appeals · 1985
9 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Sass v. Town of BrookhavenAppellate Division of the Supreme Court of the State of New York · 2010
- Curtis/Palmer Hydroelectric Co. v. Town of CorinthAppellate Division of the Supreme Court of the State of New York · 2003
- Chester Mall Partners v. Village of ChesterAppellate Division of the Supreme Court of the State of New York · 1997
- Gelber Enterprises, LLC v. WilliamsAppellate Division of the Supreme Court of the State of New York · 2007
- Southwinds Retirement Home, Inc. v. City of MiddletownAppellate Division of the Supreme Court of the State of New York · 2010
13 more not listed; retrieve them via the Exa API.