Legal Opinion
State v. Town of Northampton
Appellate Division of the Supreme Court of the State of New York
Decided December 5, 1991Published
1Opinion of the Court
OPINION OF THE COURT
Levine, J.
Petitioner is the owner of some 300 parcels of land in the Town of Northampton, Fulton County. The subject parcels are located within the Hudson River — Black River regulating district (hereinafter the district) and are taxable pursuant to ECL 15-2115, which provides that such lands, exclusive of improvements by the district, are to be assessed and taxed in the same manner as State-owned lands subject to taxation under RPTL article 5 (tit 2). RPTL 542 (1) in turn provides that such lands shall be valued as if privately owned.
Between 1986 and 1990, petitioner…
2Cases cited5 opinions
- Allen v. Crowell-Collier Publishing Co.New York Court of Appeals · 1968
- Dudley v. KerwickNew York Court of Appeals · 1981
- General Electric Co. v. MacejkaAppellate Division of the Supreme Court of the State of New York · 1986
- Town of Arietta v. State Board of Equalization & AssessmentNew York Court of Appeals · 1982
- Kerwick v. New York State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1986