Legal Opinion
Board of Managers v. Town of Amherst
New York Court of Appeals
Decided May 1, 2014PublishedCited by 33 opinions
1Opinion of the Court
OPINION OF THE COURT
Graffeo, J.
In this tax certiorari proceeding, the issue is whether petitioner rebutted the presumption of validity that attached to *171the tax assessment of its real property. Because petitioner’s proof failed to provide the factual and statistical information needed to substantiate its calculations, we conclude that the presumption was not overcome. The order of the Appellate Division should therefore be reversed and the petition dismissed.
Petitioner is the board of managers of the French Oaks Condominium (the Board), a residential complex located in the Town of Amherst, New…
2Cases cited9 opinions
- FMC Corp. v. UnmackNew York Court of Appeals · 1998
- Niagara Mohawk Power Corp. v. Assessor of Town of GeddesNew York Court of Appeals · 1998
- Roth v. City of SyracuseNew York Court of Appeals · 2013
- State v. Town of ThurmanAppellate Division of the Supreme Court of the State of New York · 1992
- Gullo v. SemonAppellate Division of the Supreme Court of the State of New York · 1999
4 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Matter of Center Albany Assoc. LP v. Board of Assessment Review of the City of TroyAppellate Division of the Supreme Court of the State of New York · 2017
- George A. Donaldson & Sons, Inc. v. Assessor of the Town of Santa ClaraAppellate Division of the Supreme Court of the State of New York · 2016
- Matter of Lost Lake Resort, Inc. v. Board of Assessors for the Town of ForestburghAppellate Division of the Supreme Court of the State of New York · 2023
- Matter of Weslowski v. Assessor of The City of SchenectadyAppellate Division of the Supreme Court of the State of New York · 2017
- Matter of Brookdale Senior Living Solutions & Meriweg Latham LLC v. Town of Colonie Bd. of Assessment ReviewAppellate Division of the Supreme Court of the State of New York · 2020
28 more not listed; retrieve them via the Exa API.