Legal Opinion
Merrick Holding Corp. v. Board of Assessors
New York Court of Appeals
Decided November 2, 1978PublishedCited by 88 opinions
1Opinion of the Court
OPINION OF THE COURT
Fuchsberg, J.
Merrick Holding Corp., the owner of land improved by a 29-*541store shopping center complex in Nassau County, brought this consolidated certiorari proceeding to review the amount at which the property was assessed for the 1968-1975 tax years. The valuation had been arrived at by the income capitalization method. However, instead of accepting actual rental income as a basis for its computations, the county’s board of assessors first increased it by amounts, termed "leasehold bonuses”, which reflected the difference between the rentals payable to Merrick under…
2Cases cited13 opinions
- Hellerstein v. Assessor of IslipNew York Court of Appeals · 1975
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- Great Atlantic & Pacific Tea Co. v. KiernanNew York Court of Appeals · 1977
- People ex rel. Gale v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1962
- In re the City of New YorkNew York Court of Appeals · 1978
8 more not listed; retrieve them via the Exa API.
3Cited by88 opinions
- W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- 41 Kew Gardens Road Associates v. TyburskiNew York Court of Appeals · 1987
- General Electric Co. v. Town of SalinaNew York Court of Appeals · 1986
- Addis Co. v. SrogiAppellate Division of the Supreme Court of the State of New York · 1980
83 more not listed; retrieve them via the Exa API.