Legal Opinion
Endicott Johnson Corp. v. Assessor of Union
Appellate Division of the Supreme Court of the State of New York
Decided November 3, 1994PublishedCited by 4 opinions
1Opinion of the CourtYesawich Jr., J.
Appeal from an order of the Supreme Court (Monserrate, J.), entered November 12, 1993 in Broome County, which, in a proceeding pursuant to RPTL article 7, granted petitioner’s motion to dismiss respondents’ first affirmative defense.
Respondent Town of Union maintains that Supreme Court erred in rejecting its affirmative defense that this proceeding, in which petitioner seeks judicial review of tax assessments on 11 parcels of real property in the Town, is governed by CPLR 304, and therefore that petitioner’s failure to purchase a separate index number for each of the 11 challenged assessments…
2Cases cited4 opinions
- Caldor, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1988
- Amatulli v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1980
- McDonald's Corp. v. Assessor of HancockNew York Supreme Court · 1993
- Sharpe v. Assessor of Town of WoodstockAppellate Division of the Supreme Court of the State of New York · 1991
3Cited by4 opinions
- Atlantic Refining & Marketing Corp. v. Assessor of IthacaAppellate Division of the Supreme Court of the State of New York · 1998
- Youngs v. BradleyAppellate Division of the Supreme Court of the State of New York · 1997
- Matter of Estate of Marin v. BellAppellate Division of the Supreme Court of the State of New York · 2016
- Ironworkers Local No. 60 Training, Skill Improvement, Education and Apprenticeship Fund, by J. Kevin McDermott v. Department of Assessment of the City of SyracuseAppellate Division of the Supreme Court of the State of New York · 1995