Legal Opinion
Walker v. Board of Assessors
New York Court of Appeals
Decided October 17, 1985PublishedCited by 18 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be reversed, with costs, and the petition dismissed.
Real Property Tax Law § 485-b (L 1976, ch 278) permits the exemption from tax of "[r]eal property constructed, altered, installed or improved subsequent to the first day of July, nineteen hundred seventy-six for the purpose of commercial, business or industrial activity”. The permitted exemption in the first year is 50% of the increase in the assessed value attributable to the construction, alteration, installation or improvement. During each of the succeeding nine…
2Cases cited3 opinions
- Newsday, Inc. v. Town of HuntingtonNew York Court of Appeals · 1982
- People ex rel. Oswego Falls Corp. v. FosterAppellate Division of the Supreme Court of the State of New York · 1937
- People Ex Rel. Oswego Falls Corporation v. FosterNew York Court of Appeals · 1938
3Cited by18 opinions
- Corporate Property Investors v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1989
- Bowery Savings Bank v. Board of Assessors of the County of NassaNew York Court of Appeals · 1992
- Coliseum Towers Associates v. LivingstonAppellate Division of the Supreme Court of the State of New York · 1989
- Jericho Union Free School District No. 15 v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1987
- In Re LaytonUnited States Bankruptcy Court, N.D. New York · 1998
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