Legal Opinion
Niagara Mohawk Power Corp. v. Assessor of Geddes
Appellate Division of the Supreme Court of the State of New York
Decided May 30, 1997PublishedCited by 4 opinions
1Opinion of the Court
Order and judgment reversed on the law with costs and petitions dismissed. Memorandum: Petitioner commenced these consolidated proceedings pursuant to article 7 of the Real Property Tax Law challenging as excessive respondents’ assessments on its property for the 1990 through 1993 tax years. After a non-jury trial, Supreme Court granted the petitions and reduced the assessments in accordance with the calculations of petitioner’s appraisers.
We reverse. Tax assessments are presumptively valid (see, Farash v Smith, 59 NY2d 952, 955; Matter of City of Troy v Kusala, 227 AD2d 736, lv denied 89…
2Cases cited11 opinions
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- Zientek v. StateNew York Court of Appeals · 1996
- Farash v. SmithNew York Court of Appeals · 1983
- General Motors Corp. Central Foundry Division v. Assessor of MassenaAppellate Division of the Supreme Court of the State of New York · 1989
- Barnum v. SrogiNew York Court of Appeals · 1981
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Niagara Mohawk Power Corp. v. Assessor of Town of GeddesNew York Court of Appeals · 1998
- South Slope Holding Corp. v. Board of Assessment ReviewAppellate Division of the Supreme Court of the State of New York · 1997
- Niagara Mohawk Power Corp. v. Assessor of Town of GeddesAppellate Division of the Supreme Court of the State of New York · 1998
- FMC Corp. (Peroxygen Chemicals Division) v. UnmackAppellate Division of the Supreme Court of the State of New York · 1997