Legal Opinion
600 West 183rd Street Corp. v. Tishelman
New York Supreme Court
Decided December 19, 1980PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Margaret Mary J. Mangan, J.
The issue before the court in this CPLR article 78 proceeding is whether a finding of reduction in the assessed valuation of real property in a tax certiorari proceeding can serve as a basis for proportionately reducing a “J51” exemption upon the same property in computing the refund due on overpayment of taxes.
The subject property at 600 W. 183rd St. in the Borough of Manhattan was altered and improved which resulted in an increase of $10,000 in its assessment. Because of the improvement a J51 exemption was granted in the sum of $10,000 to run…
2Cases cited7 opinions
- St. Luke's Hospital v. BoylandNew York Court of Appeals · 1962
- People ex rel. Blackburn v. BartonAppellate Division of the Supreme Court of the State of New York · 1901
- People Ex Rel. Ambroad Equities, Inc. v. MillerNew York Court of Appeals · 1942
- 111 Fourth Avenue Associates v. Finance AdministrationNew York Supreme Court · 1979
- Deull v. Housing & Development AdministrationAppellate Division of the Supreme Court of the State of New York · 1972
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3Cited by2 opinions
- Prince Wooster Corp. v. Tax CommissionNew York Supreme Court · 1982
- Ronald Associates No. 2 v. MichaelAppellate Division of the Supreme Court of the State of New York · 1983