Legal Opinion
Semon Trust/Lord & Taylor v. Board of Assessors
Appellate Division of the Supreme Court of the State of New York
Decided April 30, 1990PublishedCited by 5 opinions
1Opinion of the Court
In a purported proceeding to correct a tax assessment, the appeal is from an order of the Supreme Court, Nassau County (Mc-Ginity, J.), entered September 20, 1988, which granted the petitioner’s motion for "partial summary judgment”, directed the appellants to "change the assessment records” and refund overpayments, and denied the appellants’ cross motion to dismiss the proceeding.
Ordered that the order is reversed, on the law, with costs, the petitioner’s motion is denied, and the appellants’ motion is granted.
Although no formal petition (cf., RPTL 706; CPLR 7804 [d]) supports the…
2Cases cited1 opinion
- 22 Park Place Cooperative, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1984
3Cited by5 opinions
- Level 3 Communications, LLC v. DeBellisAppellate Division of the Supreme Court of the State of New York · 2010
- G.A.D. Holding Co. v. City of New York Department of FinanceAppellate Division of the Supreme Court of the State of New York · 1993
- Cathedral Fourth Development Corp. v. Board of Assessors & the Assessment Review CommissionAppellate Division of the Supreme Court of the State of New York · 2006
- Orange & Rockland Utilities, Inc. v. Village of Kiryas JoelNew York Supreme Court · 2004
- Orange & Rockland Utils. v. Village of Kiryas JoelNew York Supreme Court, Orange County · 2004