Legal Opinion
Cohen & Breslin Realty v. Board of Assessors
Appellate Division of the Supreme Court of the State of New York
Decided January 31, 1994PublishedCited by 3 opinions
1Opinion of the Court
—In a tax certiorari proceeding pursuant to Real Property Tax Law article 7, the appeal is from a judgment of the Supreme Court, Nassau County (Kutner, J.), entered March 15, 1991, which, after a nonjury trial, denied the petition and dismissed the proceeding.
Ordered that the judgment is affirmed, with costs.
The Supreme Court did not err in rejecting the petitioner’s appraisal. The court’s determination of land value was based upon market data contained in the petitioner’s appraiser’s report concerning comparable sales of vacant land (cf., Matter of Habern Realty Co. v Tax Commn., 102 AD2d…
2Cases cited5 opinions
- Barnum v. SrogiNew York Court of Appeals · 1981
- Trinity Place Co. v. Finance AdministratorAppellate Division of the Supreme Court of the State of New York · 1980
- Matter of Trinity Place Co. v. Fin. Adm'r of the City of New YorkNew York Court of Appeals · 1980
- Manno v. Finance AdministratorAppellate Division of the Supreme Court of the State of New York · 1983
- Habern Realty Co. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
3Cited by3 opinions
- Alexander's Department Store of Valley Stream, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1996
- Joy Builders, Inc. v. ConklinAppellate Division of the Supreme Court of the State of New York · 2012
- Joy Builders, Inc. v. ConklinAppellate Division of the Supreme Court of the State of New York · 2012