Legal Opinion
Westbury Drive-In v. Board of Assessors
New York Supreme Court
Decided August 10, 1972PublishedCited by 9 opinions
1Opinion of the CourtBernard S. Meyer, J.
At issue in this consolidated tax certiorari proceeding are the assessed valuations for the tax years 1967-1972 of a 23.72-acre parcel of land located on the east side of Brush Hollow Road approximately 900 feet south of Oantiague Highway in Jericho, N. Y. and improved by a screen structure, projection booth and other buildings necessary for operation of a drive-in theatre. For each of the years in question the assessed valuation was $277,350. The equalization rates have been stipulated as: 1967-1969 — 33%% ; 1970 — 32%; 1971-1972 — 30%.
Petitioner is the lessee under a 63-year ground lease…
2Cases cited10 opinions
- People Ex Rel. Hotel Paramount Corp. v. ChambersNew York Court of Appeals · 1949
- People Ex Rel. Manhattan Square Beresford, Inc. v. SextonNew York Court of Appeals · 1940
- People ex rel. New York Stock Exchange Building Co. v. CantorAppellate Division of the Supreme Court of the State of New York · 1927
- People Ex Rel. New York Stock Exchange Building Co. v. CantorNew York Court of Appeals · 1928
- Semple School for Girls v. BoylandNew York Court of Appeals · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Merrick Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1978
- Delaware Racing Association v. McMahonSupreme Court of Delaware · 1975
- County Dollar Corp. v. City of YonkersAppellate Division of the Supreme Court of the State of New York · 1983
- Delaware Racing Association v. McMahonSuperior Court of Delaware · 1974
- Consolidated Edison Co. of New York, Inc. v. State Board of Equalization & AssessmentNew York Supreme Court · 1979
4 more not listed; retrieve them via the Exa API.