Legal Opinion
Luther Forest Corp. v. McGuiness
Appellate Division of the Supreme Court of the State of New York
Decided January 31, 1991PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Levine, J.
Petitioners are the owners of certain parcels of real property located in Saratoga County which, in 1979, were granted a partial exemption from taxation pursuant to RPTL 480. In 1981, respondent Assessor of the Town of Malta eliminated the exemption previously granted and petitioners brought five separate proceedings under RPTL article 7, consolidated by Supreme Court, challenging the resulting increased assessments. Supreme Court determined that the Assessor could not unilaterally remove the exemption, since such authority was vested in the State Department of…
2Cases cited5 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Board of Education of Union Free School District No. 6 v. Town of GreenburghNew York Court of Appeals · 1938
- People Ex Rel. Luther v. McDermottNew York Court of Appeals · 1934
- Luther Forest Corp. v. McGuinessAppellate Division of the Supreme Court of the State of New York · 1987
- Luther Forest Corp. v. McGuinnessNew York Supreme Court · 1984
3Cited by5 opinions
- Golub Service Station, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Piccolo v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013
- Piccolo v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013
- United Parcel Service, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2012
- United Parcel Service, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2012