Legal Opinion

F. W. Eversley & Co. v. Finance Administrator

New York Supreme Court

Decided February 25, 1975PublishedCited by 2 opinions

1Opinion of the CourtHyman Korn, J.

Petitioner brings on this article 78 proceeding to review and annul the determination of respondents in assessing real property taxes upon petitioner’s property for the taxable fiscal years of 1971-1972, 1972-1973, 1973-1974 and 1974-1975.

Petitioner acquired title to this property on September 7, *3411971, from the city, wherein the property was tax exempt prior thereto, in accordance with subdivision 1 of section 406 of the Real Property Tax Law. Apparently, the tax exemption was not removed from the assessment rolls after this transfer, but was listed on the assessment rolls, and the…

2Cases cited3 opinions

  1. In Re the Application of the City of New YorkNew York Court of Appeals · 1943
  2. Alwalt Realty Corp. v. BoylandNew York Supreme Court · 1957
  3. Kenford Co. v. Legislature of County of ErieAppellate Division of the Supreme Court of the State of New York · 1974

3Cited by2 opinions

  1. American Pen Corp. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 2001
  2. Laurenson v. City of New YorkNew York Supreme Court · 1989

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