Legal Opinion

Gordon v. Town of Esopus

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

Decided July 20, 2006PublishedCited by 7 opinions

1Opinion of the CourtMugglin, J.

Appeal from a judgment of the Supreme Court (Bradley, J.), entered September 27, 2005 in Ulster County, which, inter alia, in three proceedings pursuant to RPTL article 7, granted petitioners’ motion for partial summary judgment.

The Office of Real Property Services publishes an assessor’s manual which contains classification and ownership codes for various types of property. Code 312 refers to “[Residential [l]and [i]ncluding a [s]mall [ijmprovement (not used for living accommodations).” Classification 912 is to be used for forest land partially exempt from tax under RPTL 480-a. In these…

2Cases cited6 opinions

  1. FMC Corp. v. UnmackNew York Court of Appeals · 1998
  2. Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
  3. Saratoga Harness Racing, Inc. v. WilliamsNew York Court of Appeals · 1998
  4. Lia v. Town of NiskayunaAppellate Division of the Supreme Court of the State of New York · 2002
  5. Gould v. KerwickAppellate Division of the Supreme Court of the State of New York · 1982

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

3Cited by7 opinions

  1. Gordon v. Town of EsopusNew York Court of Appeals · 2010
  2. Hempstead Country Club v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 2013
  3. Corvetti v. WinchellAppellate Division of the Supreme Court of the State of New York · 2008
  4. Mill River Club v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 2007
  5. Gordon v. Town of EsopusAppellate Division of the Supreme Court of the State of New York · 2009

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

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