Legal Opinion
2 Perlman Drive, LLC v. Board of Assessors
New York Supreme Court
Decided July 18, 2005PublishedCited by 1 opinion
1Opinion of the Court
*383OPINION OF THE COURT
Thomas A. Dickerson, J.
The Real Property Tax Law § 727 (1) Moratorium: Two Exceptions Reviewed
Real Property Tax Law § 727 (1) prohibits changes to real property tax assessments within three years of a court ordered reassessment with certain exceptions, two of which, RPTL 727 (2) (g) (25% or greater change in occupancy rate) and (2) (i) (change in classification or use) are discussed herein.
Factual Background
The subject property, known as 2 Perlman Drive, is improved with an office building and is identified as section 57.65, block 1, lot 8. The petitioner purchased the…
2Cases cited8 opinions
- Andre v. PomeroyNew York Court of Appeals · 1974
- Beacway Operating Corp. v. Concert Arts Society, Inc.Civil Court of the City of New York · 1984
- Marinelli v. ShifrinAppellate Division of the Supreme Court of the State of New York · 1999
- Bowen v. DunnAppellate Division of the Supreme Court of the State of New York · 2003
- Army v. AlversonCivil Court of the City of New York · 1992
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Matter of ELT Harriman, LLC v. Assessor of Town of WoodburyAppellate Division of the Supreme Court of the State of New York · 2015