Legal Opinion
860 Executive Towers v. Board of Assessors
New York Supreme Court
Decided July 24, 1975PublishedCited by 16 opinions
1Opinion of the CourtHoward Hogan, J.
Under attack in the second phase of this long involved joint trial on the separate issue of ratio for the tax years 1965-1966 through 1973-1974 is the methodology utilized by the State Board of Equalization and Assessment (SBEA) by which this board arrives at the State equalization rate for respondent, Nassau County.
A State equalization rate is defined as: "The percentage of full value at which taxable real property in a county, city, town or village is assessed as determined by the state board”. (Real Property Tax Law, § 102, subd 19.)
The State equalization rate serves primarily to apportion…
2Cases cited8 opinions
- Ed Guth Realty, Inc. v. GingoldNew York Court of Appeals · 1974
- Wolf v. Assessors of the Town of HanoverNew York Court of Appeals · 1955
- People ex rel. Yaras v. KinnawNew York Court of Appeals · 1951
- O'Brien v. Assessor of MamaroneckNew York Court of Appeals · 1967
- People Ex Rel. Hagy v. LewisNew York Court of Appeals · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- In re Simon II LitigationDistrict Court, E.D. New York · 2002
- Blue Cross & Blue Shield of New Jersey, Inc. v. Philip Morris, Inc.District Court, E.D. New York · 2001
- Slewett & Farber v. Board of Assessors of County of NassauAppellate Division of the Supreme Court of the State of New York · 1981
- Central Buffalo Project Corp. v. City of BuffaloAppellate Division of the Supreme Court of the State of New York · 1980
- Blue Cross & Blue Shield of New Jersey, Inc. v. Philip Morris, Inc.District Court, E.D. New York · 2001
11 more not listed; retrieve them via the Exa API.