Legal Opinion
Rego Properties Corp. v. Finance Administrator
New York Supreme Court
Decided January 14, 1980PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
Edwin Kassoff, J.
This is a motion brought by respondents to dismiss the petition insofar as it alleges inequality of assessment. Petitioner has refused to amend its petition to comply with the requirements of subdivision 3 of section 307 of the Real Property Tax Law on the ground that the statute violates provisions of both the State and Federal Constitutions.
Section 307 of the Real Property Tax Law, "Standards of assessment in certain assessing units”, is quoted below:
"1. Every assessing unit which by local law, ordinance, resolution or executive order provides for the…
2Cases cited12 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Raymondv v. Chicago Union Traction Co.Supreme Court of the United States · 1907
- Levine v. WhalenNew York Court of Appeals · 1976
- Hellerstein v. Assessor of IslipNew York Court of Appeals · 1975
- Ed Guth Realty, Inc. v. GingoldNew York Court of Appeals · 1974
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Rocky Mountain Oil & Gas Ass'n v. State Board of Equalization, Department of Revenue & TaxationWyoming Supreme Court · 1988
- Lang v. CohalanAppellate Division of the Supreme Court of the State of New York · 1987
- Yonkers Racing Corp. v. StateAppellate Division of the Supreme Court of the State of New York · 1987
- Rocky Mountain Oil & Gas Ass'n v. State Board of Equalization, Department of Revenue & TaxationWyoming Supreme Court · 1988
- Sun Valley Co. v. City of Sun ValleyIdaho Supreme Court · 1985
1 more not listed; retrieve them via the Exa API.