Legal Opinion
Oakwood In Forest Hills, Inc. v. Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided July 22, 1968PublishedCited by 4 opinions
1Opinion of the Court
Judgment of the *864Supreme Court, County of Queens, dated January 25, 1967, affirmed, with costs. This is a proceeding to review the tax assessment on petitioner’s premises for the year 1963-64. The assessment for that year, as fixed by respondent Tax Commission, totaled $825,000. Included therein was a $690,000 “ progress ” assessment representing the value of the building constructed on the premises. Special Term held that the building was “ ready for occupancy ” prior to April 15, 1963 and that, therefore, the progress assessment was in accordance with section 157-1.0 of the Administrative…
2Cases cited3 opinions
- People Ex Rel. New York Central & Hudson River Railroad v. PurdyNew York Court of Appeals · 1915
- People ex rel New York Central & Hudson River Railroad v. PurdyAppellate Division of the Supreme Court of the State of New York · 1915
- People Ex Rel. 176 West 87th Street Corp. v. CantorNew York Court of Appeals · 1921
3Cited by4 opinions
- Towers v. City of PassaicNew Jersey Tax Court · 1980
- Collier Carbon & Chemical Corp. v. Department of RevenueOregon Tax Court · 1972
- Allen v. Department of RevenueOregon Tax Court · 1973
- Manocherian v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1992