Matter of ELT Harriman, LLC v. Assessor of Town of Woodbury
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Dillon, J.P.
This appeal presents the first occasion for an appellate court to address whether the three-year moratorium on tax certiorari proceedings under RPTL 727 (1) is unconstitutional when applied to a successor property owner. For the reasons set forth below, we find that the moratorium is binding and not unconstitutional as applied to the circumstances of this case.
Facts
These proceedings arise out of annual tax assessments upon six parcels of real property totaling approximately 133 acres (hereinafter the property), located along Route 17 in the Town of Woodbury,…
2Cases cited19 opinions
- Matter of Board of Water Supply of New YorkNew York Court of Appeals · 1938
- Caspian Realty, Inc. v. Zoning Board of AppealsAppellate Division of the Supreme Court of the State of New York · 2009
- Malta Town Centre I, Ltd. v. Town of Malta Board of Assessment ReviewNew York Court of Appeals · 2004
- Rosen v. Assessor of City of TroyAppellate Division of the Supreme Court of the State of New York · 1999
- Brown v. New York State Racing & Wagering BoardAppellate Division of the Supreme Court of the State of New York · 2009
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- SHOPPINGTOWN MALL NY LLC v. ASSESSOR, TOWN OF DEWITTAppellate Division of the Supreme Court of the State of New York · 2016
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