Legal Opinion
Katz v. Assessor
New York Supreme Court
Decided January 27, 1986PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
William L. Underwood, Jr., J.
This case presents several interesting applications of the small claims assessment review procedure set forth in Real Property Tax Law § 729 et seq. (tit 1-A) and the sparcity of reported cases.
Petitioner brings this CPLR article 78 proceeding to modify the decision of the small claims hearing officer so that petitioner’s final 1984/1985 village tax assessment is based on the residential assessment ratio promulgated by the New York State Board of Equalization and Assessment for respondent, the Village of Southampton.
Petitioner owns a…
2Cases cited4 opinions
- Dudley v. KerwickNew York Court of Appeals · 1981
- Town of Mount Kisco v. State Board of Equalization & AssessmentNew York Court of Appeals · 1985
- Unger v. JoyAppellate Division of the Supreme Court of the State of New York · 1980
- Tyrrell v. Town of GreenvilleAppellate Division of the Supreme Court of the State of New York · 1985
3Cited by3 opinions
- Garth v. Assessors of PerintonAppellate Division of the Supreme Court of the State of New York · 2011
- GARTH, VICTORIA G. v. ASSESSORS OF TOWN OF PERINTONAppellate Division of the Supreme Court of the State of New York · 2011
- Matter of Yeung v. Assessor of the Vil. of Great Neck EstatesAppellate Division of the Supreme Court of the State of New York · 2026