Legal Opinion

Onondaga County Water District v. Board of Assessors

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

Decided July 5, 1974PublishedCited by 9 opinions

1Opinion of the CourtSimons, J.

These are appeals from four separate proceedings brought pursuant to article 7 of the Real Property Tax Law to review the 1969 assessments on property located within the boundaries of the respondent towns of Oswego County. The property is primarily transmission pipelines owned by the Onondaga County Water District.

The assessments fixed by the respondents, and confirmed by the trial court, are based upon the actual cost of construction of the property located within each taxing unit. The appeal presents only a question of valuation, the appellants contending that the assessments on the…

2Cases cited8 opinions

  1. People Ex Rel. Parklin Operating Corp. v. MillerNew York Court of Appeals · 1941
  2. People Ex Rel. Hilton v. FahrenkopfNew York Court of Appeals · 1938
  3. People ex rel. Lehigh Valley Railway Co. v. HarrisNew York Supreme Court · 1938
  4. People Ex Rel. Lehigh Valley Railway Company v. HarrisNew York Court of Appeals · 1939
  5. People ex rel. Lehigh Valley Railway Co. v. HarrisAppellate Division of the Supreme Court of the State of New York · 1939

3 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. SR International Business Insurance v. World Trade Center Properties, LLCDistrict Court, S.D. New York · 2006
  2. Long Island Lighting Co. v. Assessor for BrookhavenAppellate Division of the Supreme Court of the State of New York · 1994
  3. W. T. Grant Co. v. SrogiAppellate Division of the Supreme Court of the State of New York · 1979
  4. Mallinckrodt Medical, Inc. v. Assessor of ArgyleAppellate Division of the Supreme Court of the State of New York · 2002
  5. Susquehanna Development, L. L. C. v. Assessor of the City of BinghamtonNew York Supreme Court · 2000

4 more not listed; retrieve them via the Exa API.

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