Legal Opinion

Plaro Estates, Inc. v. Assessor

Appellate Division of the Supreme Court of the State of New York

Decided December 12, 2012PublishedCited by 5 opinions

1Opinion of the Court

The petitioner filed petitions for review of tax assessments for, inter alia, the 2005, 2006, 2009, and 2010 tax years. The petitioner filed a note of issue as to the 2005 petition within four years of the commencement of the 2005 proceeding, but failed to serve a statement of income and expenses for the 2005 tax year. It also filed an untimely note of issue as to the 2006 *887proceeding. In addition, the 2009 and 2010 petitions listed the incorrect tax map identification numbers. The respondents moved, inter alia, to vacate the notes of issue and to dismiss each of those petitions, asserting,…

2Cases cited10 opinions

  1. Great Eastern Mall, Inc. v. CondonNew York Court of Appeals · 1975
  2. People Ex Rel. New York City Omnibus Corp. v. MillerNew York Court of Appeals · 1939
  3. Sterling Estates, Inc. v. Board of AssessorsNew York Court of Appeals · 1985
  4. Moray v. Koven & KrauseNew York Court of Appeals · 2010
  5. Matter of Waldbaum's 122, Inc. v. Bd. of Assessors of the City of Mount VernonNew York Court of Appeals · 1983

5 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Matter of Traditional Links, LLC v. Board of Assessors of Town of RiverheadAppellate Division of the Supreme Court of the State of New York · 2015
  2. Matter of Culinary Arts Riverhead, LLC v. Assessor of the Town of RiverheadAppellate Division of the Supreme Court of the State of New York · 2023
  3. Matter of 314 Rutledge St., LLC v. Tax Commn. of the City of N.Y.Appellate Division of the Supreme Court of the State of New York · 2020
  4. Matter of Adrian Family Partners I, LP v. Town of YorktownAppellate Division of the Supreme Court of the State of New York · 2018
  5. Matter of Fourth Garden Park v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 2021

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