Legal Opinion
West Mountain Corp. v. Miner
New York Supreme Court
Decided February 17, 1976Published
1Opinion of the CourtJames Gibson, J.
This proceeding, brought pursuant to article 7 of the Real Property Tax Law to review a tax assessment, was tried on December 16, 1975 at Chambers at Hudson Falls pursuant to order of the court (CPLR 512) and to stipulation of the parties (CPLR 4013) and was finally *417submitted (CPLR 4213, subd [c]) on January 29, 1976 with the filing of intervenor-respondent’s brief.
The issues arise upon petitioner’s contention that the assessment is illegal to the extent that it includes the value of certain ski lifts allegedly exempt from taxation (Real Property Tax Law, § 102, subd 12, par [f]). At the…
2Cases cited8 opinions
- Steinbeck v. GerosaNew York Court of Appeals · 1958
- City of Lackawanna v. State Board of Equalization & AssessmentNew York Court of Appeals · 1965
- Howitt v. Street & Smith Publications, Inc.New York Court of Appeals · 1938
- Matter of Business Statistics Organization v. JosephNew York Court of Appeals · 1949
- Daily Journal Co. v. Com'r of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
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