Legal Opinion
Capri Marina & Pool Club v. Board of Assessors
New York Supreme Court
Decided January 21, 1976PublishedCited by 5 opinions
1Opinion of the CourtThomas P. Farley, J.
Is a barge moored to a bulkhead and utilized as a restaurant assessable as real property? This novel question is presented by petitioner’s motion for partial summary judgment in proceedings to review assessment of its realty. Petitioner claims respondent has illegally classified the barge as real instead of personal property, while respondent, in cross-moving for summary judgment, asserts the assessment is proper.
Petitioner is the owner and operator of a marina and pool, known as "Club Capri” located on Manhasset Bay in Manorhaven, Port Washington. In 1964, a barge owned by petitioner that…
2Cases cited11 opinions
- City of Lackawanna v. State Board of Equalization & AssessmentNew York Court of Appeals · 1965
- In re New York Telephone Co.Appellate Division of the Supreme Court of the State of New York · 1939
- Grumman Aircraft Engineering Corp. v. Board of AssessorsNew York Court of Appeals · 1957
- Matter of New York Telephone Company v. FerrisNew York Court of Appeals · 1940
- Fort Hamilton Manor, Inc. v. BoylandNew York Court of Appeals · 1958
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3Cited by5 opinions
- J.K.S.P. Restaurant, Inc. v. County of NassauAppellate Division of the Supreme Court of the State of New York · 1987
- Nextel of New York, Inc. v. Assessor of Spring ValleyNew York Supreme Court · 2004
- Lupo v. Board of Assessors of HuronNew York Supreme Court · 2005
- Metromedia, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Matter of Nextel of N.Y. v. Assessor for Vil. of Spring Val.New York Supreme Court, Rockland County · 2004