Legal Opinion
Roth v. City of Syracuse
New York Court of Appeals
Decided June 11, 2013PublishedCited by 24 opinions
1Opinion of the Court
OPINION OF THE COURT
Rivera, J.
In this Real Property Tax Law article 7 proceeding challenging the tax assessments of certain residential properties located in Syracuse, New York, petitioner contends that the trial court erred by failing to consider the impact of contamination— specifically, lead paint—upon the market value of the properties. We hold that petitioner failed to rebut the presumption of validity that attaches to the tax assessments of the properties by the City of Syracuse. That is, petitioner failed to proffer substantial evidence demonstrating a diminution in market value to his…
2Cases cited7 opinions
- FMC Corp. v. UnmackNew York Court of Appeals · 1998
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- Great Atlantic & Pacific Tea Co. v. KiernanNew York Court of Appeals · 1977
- Commerce Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1996
- Criscuola v. Power AuthorityNew York Court of Appeals · 1993
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Board of Managers v. Town of AmherstNew York Court of Appeals · 2014
- Matter of Colonie Ctr. v. Town of ColonieAppellate Division of the Supreme Court of the State of New York · 2022
- Matter of Jacobowitz v. Board of Assessors for Town of CornwallAppellate Division of the Supreme Court of the State of New York · 2014
- Matter of Carroll v. Assessor of City of Rye, N.Y.Appellate Division of the Supreme Court of the State of New York · 2014
- Pittsford Canalside Properties, LLC v. Pittsford Village GreenAppellate Division of the Supreme Court of the State of New York · 2017
19 more not listed; retrieve them via the Exa API.