Mid-Island Shopping Plaza, Inc. v. Podeyn
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Since petitioner’s claim of over-assessment was based solely on the ground of inequality, it was incumbent upon petitioner to establish the ratio between the true value and the assessed value of real property in the tax district (Matter of Wolf v. Assessors of Town of Hanover, 308 N. Y. 416, 421). To prove that ratio, petitioner relied exclusively upon evidence of actual sales during the tax years of a large number of parcels in the County of Nassau, which had been selected by their expert witness according to an allegedly scientifically devised sampling method. The Board of Assessors attacks…
2Cases cited9 opinions
- McCluskey v. . CromwellNew York Court of Appeals · 1854
- Heiman v. BishopNew York Court of Appeals · 1936
- People Ex Rel. Parklin Operating Corp. v. MillerNew York Court of Appeals · 1941
- Wolf v. Assessors of the Town of HanoverNew York Court of Appeals · 1955
- People ex rel. Yaras v. KinnawNew York Court of Appeals · 1951
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Slewett & Farber v. Board of Assessors of County of NassauAppellate Division of the Supreme Court of the State of New York · 1981
- Multnomah County v. Department of RevenueOregon Tax Court · 1971
- Senpike Mall Co. v. Assessor of New HartfordAppellate Division of the Supreme Court of the State of New York · 1988
- Tenants' Union of West Side, Inc. v. BeameNew York Court of Appeals · 1976
- Standard Brands, Inc. v. WalshNew York Supreme Court · 1977
7 more not listed; retrieve them via the Exa API.