Legal Opinion

Metromedia, Inc. v. Tax Commission

New York Court of Appeals

Decided October 25, 1983PublishedCited by 27 opinions

1Opinion of the Court

OPINION OF THE COURT

2Per curiam

Petitioner erects, leases and maintains outdoor advertising display signs throughout the City of New York. It brought these consolidated proceedings challenging the real property tax assessment of certain structures it uses for that purpose which are annexed to “El” superstructures. Special Term held the structures were not taxable as real property and vacated the assessments. The Appellate Division, relying on our decision in Matter of Consolidated Edison Co. v City of New York (44 NY2d 536), reversed the judgment and reinstated the assessments. We agree that the…

3Cases cited5 opinions

  1. Voorhees v. . McGinnisNew York Court of Appeals · 1872
  2. City of Lackawanna v. State Board of Equalization & AssessmentNew York Court of Appeals · 1965
  3. People, Ex Rel. Muller v. . B'd of AssessorsNew York Court of Appeals · 1883
  4. National Cold Storage Co. v. BoylandAppellate Division of the Supreme Court of the State of New York · 1962
  5. MATTER OF NAT'L COLD STORAGE CO., INC. v. BoylandNew York Court of Appeals · 1962

4Cited by27 opinions

  1. Long Island Lighting Co. v. Assessor for BrookhavenAppellate Division of the Supreme Court of the State of New York · 1994
  2. Black & Veatch Corp. v. Aspen Ins. (Uk) Ltd.District Court, D. Kansas · 2019
  3. South Seas Yacht Club v. Board of Assessors & Board of Assessment ReviewAppellate Division of the Supreme Court of the State of New York · 1988
  4. Gasson v. Premier Capital, LLCCourt of Appeals for the Second Circuit · 2022
  5. Maines v. Board of Assessors of Town of LafayetteAppellate Division of the Supreme Court of the State of New York · 1986

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