Legal Opinion

Hewlett Associates v. City of New York

New York Court of Appeals

Decided November 16, 1982PublishedCited by 29 opinions

1Opinion of the Court

OPINION OF THE COURT

Gabrielli, J.

This appeal involves the application of a 1975 amendment to section 421-a of the Real Property Tax Law to *360multiple dwellings built before the amendment’s effective date. Although a prior decision of this court has apparently-determined this issue (see Teleon Realty v City of New York, 50 NY2d 824, affg on mem below 68 AD2d 858), appellants question the correctness of that holding. We conclude that the 1975 amendment is applicable to appellants’ buildings and overrule our prior decision in Teleon Realty to the extent that it may conflict with our holding herein.

2Cases cited9 opinions

  1. Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
  2. Young Women's Christian Ass'n v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1926
  3. Watchtower Bible & Tract Society of New York, Inc. v. LewisohnNew York Court of Appeals · 1974
  4. Young Women's Christian Ass'n v. City of New YorkNew York Court of Appeals · 1927
  5. Troy Towers Redevelopment Co. v. City of TroyAppellate Division of the Supreme Court of the State of New York · 1976

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

3Cited by29 opinions

  1. Emunim v. Town of FallsburgNew York Court of Appeals · 1991
  2. Krugman v. Board of Assessors of the Village of Atlantic BeachAppellate Division of the Supreme Court of the State of New York · 1988
  3. Corporate Property Investors v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1989
  4. 22 Park Place Cooperative, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1984
  5. Board of Managers of Greens of North Hills Condominium v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1994

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

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