Legal Opinion

R P. Adams Co. v. Nist

New York Supreme Court

Decided November 27, 1978PublishedCited by 3 opinions

1Opinion of the Court

OPINION OF THE COURT

Joseph J. Sedita, J.

This matter is brought on pursuant to article 7 of the New York State Real Property Tax Law. The petitioner herein seeks a reversal of a determination of the Assessment Board of Review of the Town of Tonawanda. The board had affirmed a determination by the Town Assessor that property leased by the petitioner from the Erie County Industrial Development Agency (hereinafter referred to as ECIDA) was subject to taxation. Under a provision of said lease, the petitioner is liable for any taxes imposed upon the premises.

The R. P. Adams Company is a…

2Cases cited7 opinions

  1. Glassman v. GlassmanNew York Court of Appeals · 1956
  2. People Ex Rel. American Bible Society v. Commissioners of Taxes & Assessments for the CityNew York Court of Appeals · 1894
  3. Rochester Housing Authority v. Sibley Corp.New York Supreme Court · 1974
  4. People v. City of New YorkNew York Supreme Court · 1923
  5. Lutheran High School Assn of New York City, Inc. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1968

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3Cited by3 opinions

  1. Lincoln Savings Bank, FSB v. Suffolk County Treasurer (In re Parr Meadows Racing Ass'n)Court of Appeals for the Second Circuit · 1989
  2. In Re Parr Meadows Racing Association, Inc.Court of Appeals for the Second Circuit · 1989
  3. R. P. Adams Co. v. NistAppellate Division of the Supreme Court of the State of New York · 1979

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