Legal Opinion · Dissent
Long Island Lighting Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided December 16, 1976Published
1Dissent
Herlihy, J. (dissenting).
In subdivision 3 of section 253-a of the Tax Law (all statutory references hereafter are to Tax Law) it is provided that as to mortgages covering lands all located within the State but not all within the city, "the amount of such tax due and payable to such city shall be determined in a manner similar to that prescribed in the first paragraph of section two hundred sixty which concerns real property situated in two or more counties.” (Emphasis supplied.)
The first paragraph of section 260 has only one sentence which expressly applies to apportionment among counties and *84…
2Cases cited5 opinions
- Hellerstein v. Assessor of IslipNew York Court of Appeals · 1975
- People v. NewmanNew York Court of Appeals · 1973
- Mercantile Nat. Bank v. . Mayor, Etc., of N.Y.New York Court of Appeals · 1902
- Condé Nast Publications, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- New York v. NewmanSupreme Court of the United States · 1974