Ames Department Stores v. Assessor of Town of Concord
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Moule, J.
The question presented on this appeal is whether a lessee of commercial real property, responsible only for a pro rata share of taxes on a premises assessed as a whole unit, is an “aggrieved person” under article 7 of the Real Property Tax Law.
Petitioner is a long-term lessee of 50,400 square feet of space which it uses to operate a department store. The store is located in the 8.53 acre Ames Plaza on Waverly Road in the Town of Concord. It occupies approximately 60% of the gross leasable space in the plaza; the remaining 40% is occupied by a supermarket, a…
2Cases cited13 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Eaton v. New York City Conciliation & Appeals BoardNew York Court of Appeals · 1982
- Great Eastern Mall, Inc. v. CondonNew York Court of Appeals · 1975
- People Ex Rel. New York City Omnibus Corp. v. MillerNew York Court of Appeals · 1939
- People ex rel. Bingham Operating Corp. v. EyrichAppellate Division of the Supreme Court of the State of New York · 1943
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3Cited by27 opinions
- Waldbaum, Inc. v. Finance AdministratorNew York Court of Appeals · 1989
- Riso v. Pottawattamie Board of ReviewSupreme Court of Iowa · 1985
- Big "V" Supermarkets, Inc. v. Assessor of Town of East GreenbushAppellate Division of the Supreme Court of the State of New York · 1985
- In re the Estate of GarfinkleAppellate Division of the Supreme Court of the State of New York · 1986
- Theodoridis v. American Transit InsuranceAppellate Division of the Supreme Court of the State of New York · 1994
22 more not listed; retrieve them via the Exa API.