Legal Opinion
Town of Smithtown v. Moore
New York Court of Appeals
Decided April 26, 1962PublishedCited by 28 opinions
1Opinion of the CourtFuld, J.
We granted leave to appeal in this case primarily to consider the question, of state-wide interest and application, whether the State Board of Equalization and Assessment was validly constituted when, in August of 1960, it fixed the equalization rate for a town for the year 1959.
Some 10 or 15 years ago, because of an increase of real estate values with which local assessments had not kept pace, many equalization rates throughout the State were found to be extremely inequitable. To meet this situation, the Legislature in 1949 created a temporary commission, known as the State Board of…
2Cases cited6 opinions
- Matter of RoussNew York Court of Appeals · 1917
- H. Kauffman & Sons Saddlery Co. v. MillerNew York Court of Appeals · 1948
- Matter of Emerson v. . BuckNew York Court of Appeals · 1921
- People Ex Rel. Hagy v. LewisNew York Court of Appeals · 1939
- Matter of Ottinger v. VoorhisNew York Court of Appeals · 1925
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3Cited by28 opinions
- Braschi v. Stahl Associates Co.New York Court of Appeals · 1989
- 860 Executive Towers, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1976
- Town of Pleasant Valley v. New York State Board of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 1999
- Town of Greenburgh v. New York State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1996
- County of Nassau v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1981
23 more not listed; retrieve them via the Exa API.