Legal Opinion

Aco Realty Corp. v. Srogi

New York Supreme Court

Decided January 5, 1983Published

1Opinion of the Court

OPINION OF THE COURT

John R. Tenney, J.

In these assessment review proceedings, petitioners have moved for summary judgment on three different issues: (1) petitioners contend the State equalization rates *410for the years 1972 through 1980 are the proper rates to be applied to the City of Syracuse; (2) section 3-a of the General Municipal Law limiting interest on tax refunds to 3% is unconstitutional since it is not just compensation; and (3) each petitioner is entitled to an additional allowance of $2,500 under subdivision 2 of section 722 of the Real Property Tax Law.

The State equalization rate…

2Cases cited16 opinions

  1. Penn Central Transportation Co. v. New York CitySupreme Court of the United States · 1978
  2. Armstrong v. United StatesSupreme Court of the United States · 1960
  3. Schwartz v. Public AdministratorNew York Court of Appeals · 1969
  4. W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
  5. City of Buffalo v. J. W. Clement Co.New York Court of Appeals · 1971

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