Legal Opinion
Albany Port District Commission v. Board of Assessment Review
New York Supreme Court
Decided July 25, 1988Published
1Opinion of the Court
OPINION OF THE COURT
F. Warren Travers, J.
This is a proceeding for review of the tax assessments for the year 1986 on two separate parcels of vacant land situate in the Town of East Greenbush, New York. The petitioner claims that the parcels are wholly exempt, under section 404 of the Real Property Law, from real property taxes levied by respondents.
Petitioner moves for summary judgment and respondents oppose the motion.
The Albany Port District was created by an act of the New York State Legislature (L 1925, ch 192) as part of a joint effort by New York State and the United States of America…
2Cases cited5 opinions
- Bush Terminal Co. v. City of New YorkNew York Court of Appeals · 1940
- Erie County Water Authority v. County of ErieAppellate Division of the Supreme Court of the State of New York · 1975
- Callanan Road Improvement Co. v. Arthur McMullen Co.Appellate Division of the Supreme Court of the State of New York · 1938
- New York State Teachers' Retirement System v. SrogiAppellate Division of the Supreme Court of the State of New York · 1981
- MATTER OF NEW YORK STATE TEACHERS'RET. SYS. v. SrogiNew York Court of Appeals · 1982