Weiner v. Board of Assessors
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
*950“It is well settled that a system of selective reassessment that has no rational basis in law violates the equal protection provisions of the Constitutions of the United States and the State of New York” (Matter of Mundinger v Assessor of City of Rye, 187 AD2d 594, 595 [1992]). Nevertheless, “reassessment upon improvement is not illegal in and of itself. . . [n]or is the use of the purchase price or the current market value to reach a tax assessment in and of itself unconstitutional ‘so long as the implicit policy is applied even-handedly to all similarly situated property’ ” (Matter of Stern…
2Cases cited7 opinions
- Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
- Krugman v. Board of Assessors of the Village of Atlantic BeachAppellate Division of the Supreme Court of the State of New York · 1988
- Nash v. Assessor of Town of SouthamptonAppellate Division of the Supreme Court of the State of New York · 1991
- Stern v. Assessor of RyeAppellate Division of the Supreme Court of the State of New York · 2000
- Mundinger v. Assessor of RyeAppellate Division of the Supreme Court of the State of New York · 1992
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Leone Properties, LLC v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 2011
- Matter of City of Troy v. Assessor of the Town of BrunswickAppellate Division of the Supreme Court of the State of New York · 2016
- Matter of Jacobowitz v. Board of Assessors for Town of CornwallAppellate Division of the Supreme Court of the State of New York · 2014
- Matter of Sullivan Farms, II, Inc. v. Assessor of the Town of MamakatingAppellate Division of the Supreme Court of the State of New York · 2020
- Clark v. Metropolitan Transportation AuthorityNew York Supreme Court · 2013
1 more not listed; retrieve them via the Exa API.