Legal Opinion

City of Buffalo v. State Board of Equalization & Assessment

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

Decided July 15, 1966PublishedCited by 12 opinions

1Opinion of the CourtHerlihy, J.

Special Term held that a justiciable controversy existed between the parties but that the merits could not be decided on the present motion. (See 46 Misc 2d 675.)

The action is in the nature of a declaratory judgment brought to test the constitutionality of title 2-A of the Real Property Tax Law (§§ 489-a to 489-v) which relates to exemptions granted to railroads from local real estate tax assessments.

The court held that the Mayor of Buffalo, individually, had no standing in the action but that he did have as Mayor acting in his official capacity and that the City of Buffalo had standing.

In…

2Cases cited9 opinions

  1. Williams v. Mayor of BaltimoreSupreme Court of the United States · 1933
  2. Lorillard v. . the Town of MonroeNew York Court of Appeals · 1854
  3. Black River Regulating District v. Adirondack League ClubNew York Court of Appeals · 1954
  4. County of Albany v. . HookerNew York Court of Appeals · 1912
  5. Bull v. StichmanAppellate Division of the Supreme Court of the State of New York · 1948

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3Cited by12 opinions

  1. In Re the Appeal of MartinSupreme Court of North Carolina · 1974
  2. Faltynowicz v. Battery Park City Auth. (In re World Trade Ctr. Lower Manhattan Disaster Site Litig.)Court for the Trial of Impeachments and Correction of Errors · 2017
  3. Baltimore County v. Churchill, Ltd.Court of Appeals of Maryland · 1974
  4. Jeter v. Ellenville Central School DistrictAppellate Division of the Supreme Court of the State of New York · 1975
  5. Doyle v. City of TroyAppellate Division of the Supreme Court of the State of New York · 1976

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

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