Legal Opinion
Commerce Holding Corp. v. Board of Assessors
New York Court of Appeals
Decided October 22, 1996PublishedCited by 56 opinions
1Opinion of the Court
OPINION OF THE COURT
Ciparick, J.
In these consolidated tax certiorari proceedings, petitioner Commerce Holding Corp. seeks a reduction of the assessed value of its property by the Board of Assessors and the Board of Assessment Review of the Town of Babylon. 1 The main point of contention is whether environmental contamination should be considered in valuing Commerce’s property for tax purposes. Because environmental contamination can depress a parcel’s true value, we hold that it must be considered in assessing real property tax. In addition, we review the methodology by which environmental…
2Cases cited11 opinions
- W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- Great Atlantic & Pacific Tea Co. v. KiernanNew York Court of Appeals · 1977
- Inmar Associates, Inc. v. Borough of CarlstadtSupreme Court of New Jersey · 1988
- Northville Industries Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1988
6 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- FMC Corp. v. UnmackNew York Court of Appeals · 1998
- San Franciscans Upholding the Downtown Plan v. City & County of San FranciscoCalifornia Court of Appeal · 2002
- Northeast Ct. Economic Alliance, Inc. v. ATC PartnershipSupreme Court of Connecticut · 2004
- 87th Street Owners Corp. v. Carnegie Hill-87th Street Corp.District Court, S.D. New York · 2002
- City of New York v. Mobil Oil Corp.Appellate Division of the Supreme Court of the State of New York · 2004
51 more not listed; retrieve them via the Exa API.