Legal Opinion

Gordon v. Town of Esopus

New York Court of Appeals

Decided June 15, 2010PublishedCited by 18 opinions

1Opinion of the Court

*87OPINION OF THE COURT

Chief Judge Lippman.

This appeal concerns whether land certified by the Department of Environmental Conservation (DEC) as managed forest land under Real Property Tax Law § 480-a is to be assessed as vacant land or as forest land.

Taxpayer petitioners commenced tax review proceedings against the Town of Esopus, its Assessor, and its Board of Assessment Review (collectively, the Town) to challenge the taxable assessed value of their land on the assessment rolls for the years 2002 through 2005. The Town argues that the land at issue should be deemed vacant land, a determination…

2Cases cited7 opinions

  1. People Ex Rel. Watchtower Bible & Tract Society, Inc. v. HaringNew York Court of Appeals · 1960
  2. Westfield Family Physicians, Pc v. Healthnow Ny, Inc.New York Court of Appeals · 2009
  3. Honeoye Central School District v. BerleAppellate Division of the Supreme Court of the State of New York · 1979
  4. Gordon v. Town of EsopusAppellate Division of the Supreme Court of the State of New York · 2006
  5. MATTER OF HONEOYE CENT. SCH. DIST. v. BerleNew York Court of Appeals · 1980

2 more not listed; retrieve them via the Exa API.

3Cited by18 opinions

  1. Corvetti v. WinchellAppellate Division of the Supreme Court of the State of New York · 2010
  2. Matter of Suozzi v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2020
  3. Matter of Hampshire Recreation, LLC v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 2016
  4. Matter of Laertes Solar, LLC v. Assessor of the Town of HarfordAppellate Division of the Supreme Court of the State of New York · 2020
  5. Matter of Peaceful Val. Land Stewardship, LLC v. JohnsonAppellate Division of the Supreme Court of the State of New York · 2015

13 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API