Bay View Towers Apartments, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Greenblott, J. P.
This is a proceeding pursuant to CPLR article 78 to review a determination of the State Tax Commission, which held that a "Mortgage Severance and Modification Agreement” and a "Supplemental Mortgage Agreement” were not exempt from the mortgage recording tax.
On July 16, 1971 Village Mall at Bayside, Inc. (hereinafter Village Mall) executed and delivered to the Long Island Savings Bank its promissory note and first mortgage, in the amount of $4,150,000 payable July 16, 1973 at 10.8% interest, covering property located m Bayside, New York. Such property was to be used for the…
2Cases cited11 opinions
- Matter of Park 46th St. Corp. v. State Tax Comm.New York Court of Appeals · 1946
- People Ex Rel. Jewelers Building Corp. v. State Tax CommissionNew York Court of Appeals · 1925
- People ex rel. Jewelers Building Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1925
- City of New York v. ProcaccinoAppellate Division of the Supreme Court of the State of New York · 1975
- 200 E. 64th St. Corp. v. ManleyAppellate Division of the Supreme Court of the State of New York · 1974
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Stevens Medical Arts Building v. City of Mount VernonAppellate Division of the Supreme Court of the State of New York · 1980
- First Fiscal Fund Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1975
- Long Island Lighting Co. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1997
- Wetzler v. Roosevelt Raceway, Inc.Appellate Division of the Supreme Court of the State of New York · 1995
- Citibank, N. A. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
2 more not listed; retrieve them via the Exa API.