Legal Opinion
Lowe's Home Centers, Inc. v. Board of Assessment Review
Appellate Division of the Supreme Court of the State of New York
Decided May 16, 2013Published
1Opinion of the CourtLahtinen, J.
Appeal from an order of the Supreme Court (Mulvey, J.), entered October 27, 2011 in Tompkins County, which dismissed petitioner’s applications, in two proceedings pursuant to RPTL article 7, to reduce the 2008 and 2009 tax assessments on certain real property leased by petitioner.
Petitioner operates a Lowe’s Home Center on 14.85 acres that it leases in the City of Ithaca, Tompkins County. The property includes a 134,574 square-foot building constructed in 2004, as well as an attached 27,200 square-foot garden center. Petitioner challenged in two proceedings respondent’s $7,444,000 valuation…
2Cases cited13 opinions
- Katz v. United StatesSupreme Court of the United States · 1967
- FMC Corp. v. UnmackNew York Court of Appeals · 1998
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- Great Atlantic & Pacific Tea Co. v. KiernanNew York Court of Appeals · 1977
- Merrick Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1978
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