Legal Opinion
Town of Tonawanda v. Ayler
New York Court of Appeals
Decided October 9, 1986PublishedCited by 8 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be affirmed, with costs.
As we have many times declared, classifications made by taxing statutes do not require precise, scientific uniformity, are presumed constitutional, and will be upheld if rationally related to a legitimate governmental purpose and though uneven in application are not palpably arbitrary (Trump v Chu, 65 NY2d 20; Foss v City of Rochester, 65 NY2d 247; Matter of Long Is. Light. Co. v State Tax Commn., 45 NY2d 529).
*838Here there can be no question that the differentiation between owners of one-, two- and…
2Cases cited3 opinions
- Long Island Lighting Co. v. State Tax CommissionNew York Court of Appeals · 1978
- Colt Industries, Inc. v. Finance AdministratorNew York Court of Appeals · 1982
- Farash v. JacobsNew York Supreme Court · 1983
3Cited by8 opinions
- Krugman v. Board of Assessors of the Village of Atlantic BeachAppellate Division of the Supreme Court of the State of New York · 1988
- Town of New Castle v. KaufmannNew York Court of Appeals · 1988
- Chasalow v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1991
- Sauer v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1993
- Prodell v. StateNew York Supreme Court · 1995
3 more not listed; retrieve them via the Exa API.