Legal Opinion
Twenty First Point Co. v. Town of Guilderland
Appellate Division of the Supreme Court of the State of New York
Decided May 24, 1984PublishedCited by 10 opinions
1Opinion of the Court
OPINION OF THE COURT
Casey, J. P.
The dispositive issue on this appeal is whether, in a proceeding pursuant to article 7 of the Real Property Tax Law to challenge its assessment for 1982, petitioner can bring up for review an administrative determination made in 1980 concerning petitioner’s entitlement to a 10-year business investment exemption beginning in 1980 (Real Property Tax Law, § 485-b), a determination which petitioner could have challenged in 1980 had it timely pursued *408available administrative and judicial remedies. We conclude that review of the 1980 determination is barred and,…
2Cases cited4 opinions
- Hewlett Associates v. City of New YorkNew York Court of Appeals · 1982
- Mack v. Assessor of RamapoAppellate Division of the Supreme Court of the State of New York · 1979
- Buffalo Hebrew Christian Mission, Inc. v. City of SyracuseAppellate Division of the Supreme Court of the State of New York · 1969
- Twenty First Point Co. v. Town of GuilderlandNew York Supreme Court · 1983
3Cited by10 opinions
- MATTER OF TWENTY FIRST POINT CO. v. Town of GuilderlandNew York Court of Appeals · 1985
- 7 Vestry LLC v. Department of FinanceAppellate Division of the Supreme Court of the State of New York · 2005
- Cayuga Grandview Beach Cooperative Corp. v. Town BoardAppellate Division of the Supreme Court of the State of New York · 2008
- Schulman Master Ltd. Partnership I v. Town/Village of HarrisonAppellate Division of the Supreme Court of the State of New York · 1990
- Sitterly Road Associates v. Board of Assessment ReviewAppellate Division of the Supreme Court of the State of New York · 1988
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