Legal Opinion
Metropolitan Bank v. Department of Assessment
Appellate Division of the Supreme Court of the State of New York
Decided May 27, 1977PublishedCited by 5 opinions
1Opinion of the Court
Order unanimously modified in accordance with memorandum and, as modified, affirmed without costs. Memorandum: Under section 102 (subd 12, par [d]) of the Real Property Tax Law respondent increased petitioner’s real property assessment in the sum of $20,000, because petitioner installed and used: (1) a silent alarm system, including surveillance cameras, an R.C.A. teletype machine and a telecopier machine; and (2) a vault alarm system. Those alarm systems were installed 10 years ago but respondent only recently decided to tax them. Petitioner instituted this proceeding for a determination…
2Cases cited8 opinions
- In re New York Telephone Co.Appellate Division of the Supreme Court of the State of New York · 1939
- Matter of Crystal v. City of Syracuse, Dep't of AssessmentNew York Court of Appeals · 1976
- Crystal v. City of Syracuse, Department of AssessmentAppellate Division of the Supreme Court of the State of New York · 1975
- Matter of New York Telephone Company v. FerrisNew York Court of Appeals · 1940
- People ex rel. Holmes Electric Protective Co. v. ChambersNew York Supreme Court · 1953
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- MATTER OF QUOTRON SYS., INC. v. IrizarryNew York Court of Appeals · 1979
- American Cablevision of Rochester, Inc. v. JacobsAppellate Division of the Supreme Court of the State of New York · 1984
- Lees v. City of SyracuseNew York Supreme Court · 1977
- Supreme Burglar Alarm Corp. v. KaplanAppellate Division of the Supreme Court of the State of New York · 1979
- Crossman Cadillac, Inc. v. Board of AssessorsNew York Court of Appeals · 1978