Legal Opinion
FMC Corp. v. Unmack
New York Court of Appeals
Decided July 7, 1998No. Appeal No. 1; Appeal No. 2PublishedCited by 185 opinions
1Opinion of the Court
*185OPINION OF THE COURT
Smith, J.
In these appeals, petitioners commenced proceedings under article 7 of the Real Property Tax Law to challenge tax assessments made upon their properties. The primary issue in both cases is whether petitioners have proffered sufficient evidence to rebut the presumption of validity of the tax assessments. *186We conclude that in both cases, petitioners have met their burden of production and have brought before the court substantial evidence that a valid dispute exists concerning the current valuation of their properties. Therefore, in both cases, the orders of the…
2Cases cited12 opinions
- 300 Gramatan Avenue Associates v. State Division of Human RightsNew York Court of Appeals · 1978
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- Great Atlantic & Pacific Tea Co. v. KiernanNew York Court of Appeals · 1977
- Commerce Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1996
- People Ex Rel. Wallington Apartments, Inc. v. MillerNew York Court of Appeals · 1942
7 more not listed; retrieve them via the Exa API.
3Cited by185 opinions
- Matter of Haug v. State Univ. of N.Y. at PotsdamNew York Court of Appeals · 2018
- Niagara Mohawk Power Corp. v. Assessor of Town of GeddesNew York Court of Appeals · 1998
- In Re Tax Assessment of Foster Foundation's Woodlands Retirement CommunityWest Virginia Supreme Court · 2009
- Café La China Corp. v. New York State Liquor AuthorityAppellate Division of the Supreme Court of the State of New York · 2007
- Board of Managers v. Town of AmherstNew York Court of Appeals · 2014
180 more not listed; retrieve them via the Exa API.