Central Buffalo Project Corp. v. City of Buffalo
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Cardamone, J. P.
We consider once again the issue of refunds due a taxpayer *337for taxes illegally collected by a municipality in excess of its constitutional limits. This appeal is taken by plaintiff Central Buffalo Project Corporation, whose motions for summary judgment in each of five actions for refunds of alleged overpayment of city taxes to the City of Buffalo were denied. The basis for denial was (in the cases for the years 1974-1975 and 1975-1976) that the taxes have not been shown to have been collected illegally inasmuch as the statute which authorized collection of…
2Cases cited9 opinions
- Ed Guth Realty, Inc. v. GingoldNew York Court of Appeals · 1974
- Hurd v. City of BuffaloNew York Court of Appeals · 1974
- 860 Executive Towers, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1976
- People ex rel. Yaras v. KinnawNew York Court of Appeals · 1951
- Pierre Pellaton Apts., Inc. v. Board of AssessorsNew York Court of Appeals · 1977
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Shawangunk Holdings, Ltd. v. Superintendent of Highways of Town of ShawangunkAppellate Division of the Supreme Court of the State of New York · 1984
- Central Buffalo Project Corp. v. City of BuffaloNew York Court of Appeals · 1981
- Rokowsky v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1991
- Town of Riverhead v. New York State Office of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 2005
- City of Rochester v. ChiarellaAppellate Division of the Supreme Court of the State of New York · 1984
5 more not listed; retrieve them via the Exa API.