Legal Opinion
Conifer Baldwinsville Associates v. Town of Van Buren
Appellate Division of the Supreme Court of the State of New York
Decided November 15, 1985PublishedCited by 4 opinions
1Opinion of the Court
—Judgment unanimously modified, on the law, and, as modified, affirmed, without costs, in accordance with the following memorandum: In this tax certiorari proceeding (Real Property Tax Law art 7), we determine upon the record before us that the actual income and the actual expenses are the best guides to value. The assessed property consists of an apartment project built specifically for the elderly and handicapped and is subsidized by the Federal Department of Housing and Urban Development (HUD). The rents are fixed by HUD, based upon the rental market, and are periodically reviewed. The…
2Cases cited5 opinions
- Merrick Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1978
- Joseph E. Seagram & Sons, Inc. v. Tax CommissionNew York Court of Appeals · 1964
- Schoeneck v. City of SyracuseAppellate Division of the Supreme Court of the State of New York · 1983
- Henry Distributing Corp. v. SrogiAppellate Division of the Supreme Court of the State of New York · 1982
- John P. Burke Apartments, Inc. v. HoweAppellate Division of the Supreme Court of the State of New York · 1984
3Cited by4 opinions
- North Country Housing v. Board of Assessment Review for Village of PotsdamAppellate Division of the Supreme Court of the State of New York · 2002
- Troy Realty Associates., Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1996
- Waldman v. WaldmanAppellate Division of the Supreme Court of the State of New York · 1993
- Santisi v. ParenteAppellate Division of the Supreme Court of the State of New York · 1995