Legal Opinion
Fifth Avenue Office Center Co. v. City of Mount Vernon
Appellate Division of the Supreme Court of the State of New York
Decided May 28, 1996PublishedCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
Ritter, J.
We are asked to decide whether a City of Mount Vernon taxpayer who refuses to supply income and expense information to the assessor as required by local law may thereafter challenge its tax assessment by seeking judicial review. We hold that judicial review is not available.
The petitioner is the owner of certain income-producing real property in the City of Mount Vernon. Accordingly, the petitioner is required by City of Mount Vernon Charter § 226-a (1) (Local Laws, 1990, No. 4 of City of Mount Vernon) to file a yearly income and expense statement with the…
2Cases cited6 opinions
- Young Men's Christian Ass'n v. Rochester Pure Waters DistrictNew York Court of Appeals · 1975
- Hellerstein v. Assessor of IslipNew York Court of Appeals · 1975
- 41 Kew Gardens Road Associates v. TyburskiNew York Court of Appeals · 1987
- Sterling Estates, Inc. v. Board of AssessorsNew York Court of Appeals · 1985
- Grossman v. Board of TrusteesAppellate Division of the Supreme Court of the State of New York · 1974
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3Cited by1 opinion
- Tecumseh Associates v. City of Mount VernonAppellate Division of the Supreme Court of the State of New York · 1996