Neuner v. Weyant
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Margett, J.
At issue here is the constitutionality of legislation designed to delay implementation of a real property tax exemption aimed at the preservation of timber lands, where the said delaying legislation was passed after the "taxable status date” for assessing the value of petitioner’s real property but was, by its terms, retroactive to a date prior to the said "taxable status date”. Resolution of this issue requires inquiry as to the standards to be applied in determining whether retrospective civil legislation, and particularly tax legislation, constitutes a denial…
2Cases cited16 opinions
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- United States Trust Co. of NY v. New JerseySupreme Court of the United States · 1977
- Welch v. HenrySupreme Court of the United States · 1938
- Milliken v. United StatesSupreme Court of the United States · 1931
- Untermyer v. AndersonSupreme Court of the United States · 1928
11 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Replan Development, Inc. v. Department of Housing Preservation & DevelopmentNew York Court of Appeals · 1987
- Honeoye Central School District v. BerleAppellate Division of the Supreme Court of the State of New York · 1979
- Astoria Federal Savings & Loan Ass'n v. StateAppellate Division of the Supreme Court of the State of New York · 1996
- McGann v. Incorporated Village of Old WestburyAppellate Division of the Supreme Court of the State of New York · 2002
- Slewett & Farber v. Board of AssessorsNew York Supreme Court · 1978
9 more not listed; retrieve them via the Exa API.