Legal Opinion

County of Nassau v. State

New York Court of Claims

Decided February 15, 2002No. Claim No. 94503Published

1Opinion of the Court

OPINION OF THE COURT

John L. Bell, J.

Defendant has made an application for an order granting permission to amend its answer and for an order granting sum*660mary judgment dismissing the claim. Claimant has made a cross motion for summary judgment.

In February 1996, several utility companies sued claimant in Supreme Court alleging that claimant had incorrectly calculated the utility companies’ share of the 1995-1996 real property taxes pursuant to article 18 of the Real Property Tax Law. The utility companies asserted that claimant miscalculated the “adjusted base proportion” (hereinafter ABP)…

2Cases cited16 opinions

  1. Gilberg v. BarbieriNew York Court of Appeals · 1981
  2. Tango v. TulevechNew York Court of Appeals · 1983
  3. Parkview Associates v. City of New YorkNew York Court of Appeals · 1988
  4. Market Street Railway Co. v. Calalifornia State Board of EqualizationCalifornia Court of Appeal · 1955
  5. Mayes v. UVI Holdings, Inc.Appellate Division of the Supreme Court of the State of New York · 2001

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