Legal Opinion
C&P Partners v. Department of Assessment & Taxation
New York Supreme Court
Decided June 17, 2002Published
1Opinion of the Court
*140OPINION OF THE COURT
George B. Ceresia, Jr., J.
Petitioner, C&P Partners, is the fee owner of certain real property located at 419 Delaware Avenue, Albany, New York. CVS is the lessee of said property. The subject property was assessed at $626,400 on the City of Albany 2000 assessment roll. The lessee of said property then sought reduction of the assessed value by commencement of a tax certiorari proceeding pursuant to article 7 of the Real Property Tax Law. The proceeding was resolved by stipulation of settlement wherein the lessee and respondent, Department of Assessment and Taxation, agreed…
2Cases cited5 opinions
- Gramatan Home Investors Corp. v. LopezNew York Court of Appeals · 1979
- Ames Department Stores v. Assessor of Town of ConcordAppellate Division of the Supreme Court of the State of New York · 1984
- Waldbaum, Inc. v. Finance AdministratorNew York Court of Appeals · 1989
- Big "V" Supermarkets, Inc. v. Assessor of Town of East GreenbushAppellate Division of the Supreme Court of the State of New York · 1985
- Granite Construction Co. v. Hartford Accident & Indemnity Co.Appellate Division of the Supreme Court of the State of New York · 1991