Legal Opinion

Pine Harbour, Inc. v. Dowling

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

Decided November 3, 2011PublishedCited by 16 opinions

1Opinion of the CourtEgan Jr., J.

Petitioner operates an assisted living facility in the City of Plattsburgh, Clinton County. In 2006, the Internal Revenue Service granted petitioner tax exempt status pursuant to Internal Revenue Code (26 USC) § 501 (c) (3) and, for tax years 2006 and 2007, respondent Brian Dowling, the Assessor for respondent City of Plattsburgh, deemed petitioner’s property to be wholly exempt from taxation. When petitioner applied to renew its tax exempt status for 2008, however, Dowling requested additional information including, among other things, petitioner’s rate schedules and audited financial…

2Cases cited15 opinions

  1. Trust v. Board of Assessors of GardinerNew York Court of Appeals · 1979
  2. Symphony Space, Inc. v. TishelmanNew York Court of Appeals · 1983
  3. Mtr. of Ny Botanical Garden v. Assess. of the Town of Wash.New York Court of Appeals · 1982
  4. Adult Home at Erie Station, Inc. v. Assessor & Board of Assessment ReviewNew York Court of Appeals · 2008
  5. Lackawanna Community Development Corp. v. KrakowskiNew York Court of Appeals · 2009

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3Cited by16 opinions

  1. Oorah, Inc. v. Town of JeffersonAppellate Division of the Supreme Court of the State of New York · 2014
  2. Matter of The Church Aid of the Protestant Episcopal Church in the Town of Saratoga Springs, Inc. v. Town of Malta AssessorAppellate Division of the Supreme Court of the State of New York · 2015
  3. Cybele, Magna Mater, Inc. v. McCoyAppellate Division of the Supreme Court of the State of New York · 2013
  4. Plattsburgh Airbase Redevelopment Corp. v. RosenbaumAppellate Division of the Supreme Court of the State of New York · 2012
  5. Matter of Catskill Watershed Corp. v. Assessor of the Town of MiddletownAppellate Division of the Supreme Court of the State of New York · 2023

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