Legal Opinion

Hempstead Country Club v. Board of Assessors

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

Decided November 6, 2013Published

1Opinion of the Court

OPINION OF THE COURT

Dickerson, J.

Introduction

The petitioner, Hempstead Country Club (hereinafter the County Club), owns approximately 123 acres of property in Nassau County on which it operates a private, not-for-profit golf course. The Country Club commenced these consolidated tax certiorari proceedings to challenge the tax assessments imposed on its property by the appellants, the Board of Assessors, the Board of Assessment Review, and the Assessment Review Commission of the County of Nassau, for the tax years 2006/2007, 2007/2008, and 2008/2009.

*125The Country Club and the appellants agree…

2Cases cited20 opinions

  1. W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
  2. Heiman v. BishopNew York Court of Appeals · 1936
  3. Merrick Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1978
  4. People Ex Rel. Hotel Paramount Corp. v. ChambersNew York Court of Appeals · 1949
  5. Saratoga Harness Racing, Inc. v. WilliamsNew York Court of Appeals · 1998

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