Legal Opinion
Barker's Stores v. Board of Review
Appellate Division of the Supreme Court of the State of New York
Decided March 28, 1980PublishedCited by 9 opinions
1Opinion of the Court
Order unanimously reversed, without costs, and new trial granted. Memorandum: Petitioner Barker’s Stores initiated these proceedings under article 7 of the Real Property Tax Law seeking review of the assessments of two parcels of property in the City of Auburn for the tax years, 1976-1977, 1977-1978 and 1978-1979. The first parcel is a 20-odd-store shopping plaza and the second is 35,000 square feet of land improved by a fast food restaurant. The parties agreed upon capitalization of income as the appropriate valuation method; however, petitioners’ appraiser capitalized actual contract rents…
2Cases cited3 opinions
- Merrick Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1978
- E. L. Nezelek Development Corp. v. City of BinghamtonAppellate Division of the Supreme Court of the State of New York · 1978
- Roosevelt Nassau Operating Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1973
3Cited by9 opinions
- Folsom v. County of SpokaneWashington Supreme Court · 1986
- MATTER OF CARRIAGE HOUSE MOTOR INN, INC. v. City of WatertownAppellate Division of the Supreme Court of the State of New York · 1988
- County Dollar Corp. v. City of YonkersAppellate Division of the Supreme Court of the State of New York · 1983
- Katz v. Assessor of Village/Town of Mount KiscoAppellate Division of the Supreme Court of the State of New York · 1981
- Village of Hilton v. EdelmanAppellate Division of the Supreme Court of the State of New York · 1981
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