Board of Education v. State
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Kane, J. P.
Appeal from a judgment of the Supreme Court at Special Term (Conway, J.), entered August 28, 1984 in Albany County, which granted defendants’ motions to dismiss the complaint.
Under Real Property Tax Law § 1302, school districts must base school real property tax levies on assessment rolls prepared by city, town or county assessors. Generally, when an individual property owner successfully challenges his real property assessment, the school district to which he pays taxes is required to refund to him any excess school taxes paid as a result of the initial overassessment (Real…
2Cases cited13 opinions
- New York Public Interest Research Group, Inc. v. CareyNew York Court of Appeals · 1977
- Boryszewski v. BrydgesNew York Court of Appeals · 1975
- Jeter v. Ellenville Central School DistrictNew York Court of Appeals · 1977
- Wein v. Comptroller of New YorkNew York Court of Appeals · 1979
- Park Avenue Clinical Hospital v. KramerNew York Court of Appeals · 1967
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Hussein v. StateAppellate Division of the Supreme Court of the State of New York · 2011
- Schulz v. Cobleskill-Richmondville Central School District Board of EducationAppellate Division of the Supreme Court of the State of New York · 1994
- Town of Islip v. CuomoAppellate Division of the Supreme Court of the State of New York · 1989
- Board of Education of the Goshen Central School District v. Town of Wallkill Industrial Development AgencyAppellate Division of the Supreme Court of the State of New York · 1995
- New York State United Teachers Ex Rel. Magee v. StateAppellate Division of the Supreme Court of the State of New York · 2016
10 more not listed; retrieve them via the Exa API.