Legal Opinion
Bay Pond Condominiums v. Town of Waverly
New York Supreme Court
Decided March 27, 2003Published
1Opinion of the Court
*490OPINION OF THE COURT
David Demarest, J.
Special proceedings pursuant to article 7 of the Real Property Tax Law were consolidated and jointly tried, pursuant to stipulation of the parties, on July 1 and 2, 2002. The following parcels and tax years are at issue:
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Petitioners do not challenge the assessments of the improvements on any of the parcels and have stipulated to the value of the improvements on the Santa Clara common lands. Challenges other than those listed were discontinued by stipulation.
The parties have stipulated to the equalization rates that apply for each town for the…
2Cases cited9 opinions
- Plaza Hotel Associates v. Wellington Associates, Inc.New York Court of Appeals · 1975
- South Bay Development Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1985
- Marks v. PelcherAppellate Division of the Supreme Court of the State of New York · 1977
- DuPont Ross v. Town of Santa ClaraAppellate Division of the Supreme Court of the State of New York · 1999
- Southern Westchester Associates v. Assessor of YonkersAppellate Division of the Supreme Court of the State of New York · 1986
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