Legal Opinion

Sitterly Road Associates v. Board of Assessment Review

Appellate Division of the Supreme Court of the State of New York

Decided December 1, 1988PublishedCited by 5 opinions

1Opinion of the Court

*244OPINION OF THE COURT

Mercure, J.

On March 14, 1986, two weeks after the taxable status date for 1986, Robert Phillips filed an application for a real property tax exemption with the Town Assessor for the Town of Clifton Park, Saratoga County. The exemption was requested pursuant to RPTL 485-b, allowing a partial, declining 10-year exemption from the increase in assessed valuation of a parcel of real property due to construction, alteration, installation or improvement for industrial, business or commercial purposes (RPTL 485-b [1], [2]). The subject improvement, an office building, was…

2Cases cited8 opinions

  1. St. Onge v. DonovanNew York Court of Appeals · 1988
  2. Newsday, Inc. v. Town of HuntingtonNew York Court of Appeals · 1982
  3. Twenty First Point Co. v. Town of GuilderlandAppellate Division of the Supreme Court of the State of New York · 1984
  4. Newsday, Inc. v. Town of HuntingtonAppellate Division of the Supreme Court of the State of New York · 1981
  5. MATTER OF TWENTY FIRST POINT CO. v. Town of GuilderlandNew York Court of Appeals · 1985

3 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Schulman Master Ltd. Partnership I v. Town/Village of HarrisonAppellate Division of the Supreme Court of the State of New York · 1990
  2. Matter of Highbridge Broadway, LLC v. Assessor of the City of SchenectadyAppellate Division of the Supreme Court of the State of New York · 2015
  3. Braunview Associates v. UnmackAppellate Division of the Supreme Court of the State of New York · 1996
  4. Iroquois Gas Transmission System v. Town of Athens AssessorAppellate Division of the Supreme Court of the State of New York · 1995
  5. A.P. Wide World Realty v. Town of ClarkstownAppellate Division of the Supreme Court of the State of New York · 1998

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