Legal Opinion
Spectapark Associates v. City of Albany Department of Assessment & Taxation
Appellate Division of the Supreme Court of the State of New York
Decided November 10, 2004PublishedCited by 5 opinions
1Opinion of the CourtPeters, J.
Appeal from a judgment of the Supreme Court (McNamara, J.), entered August 5, 2003 in Albany County, which, inter alia, granted petitioner’s application, in a proceeding pursuant to RPTL article 7, to declare petitioner’s parking garage tax exempt.
By lease dated January 27, 1989, petitioner and the County of Albany agreed that petitioner would construct and then operate, “for purposes consistent with and for the benefit of the Albany County Civic Center Project and the Master Plan,” a 1,000 car public parking garage on County-owned land adjacent to what is currently known as the Pepsi Arena…
2Cases cited7 opinions
- Metromedia, Inc. v. Tax CommissionNew York Court of Appeals · 1983
- National Cold Storage Co. v. BoylandAppellate Division of the Supreme Court of the State of New York · 1962
- MATTER OF NAT'L COLD STORAGE CO., INC. v. BoylandNew York Court of Appeals · 1962
- United States v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1964
- Colleges of the Seneca v. City of GenevaNew York Court of Appeals · 2000
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Matter of Cornell Univ. v. Board of Assessment ReviewAppellate Division of the Supreme Court of the State of New York · 2020
- CBS Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2008
- Matter of Hangair, LLC v. HillockAppellate Division of the Supreme Court of the State of New York · 2015
- United Health Services Hospitals, Inc. v. Assessor of VestalAppellate Division of the Supreme Court of the State of New York · 2014
- United Health Services Hospitals, Inc. v. Assessor of VestalAppellate Division of the Supreme Court of the State of New York · 2014