Legal Opinion
Malik v. Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided December 8, 2009PublishedCited by 4 opinions
1Opinion of the Court
*871The petitioner, a nonfractional lessee of certain property in Queens, is an aggrieved person within the meaning of RPTL 704 (1). Since the lease at bar clearly required the petitioner pay all of the real estate taxes levied against the subject property, any tax assessment of the property directly affects the petitioner’s pecuniary interest, and the total assessments were subject to challenge (see Matter of Waldbaum, Inc. v Finance Adm’r of City of N.Y., 74 NY2d 128, 134 [1989]; Matter of Big “V” Supermarkets, Store #217 v Assessor of Town of E. Green-bush, 114 AD2d 726 [1985]; see also Matter…
2Cases cited5 opinions
- Ames Department Stores v. Assessor of Town of ConcordAppellate Division of the Supreme Court of the State of New York · 1984
- Waldbaum, Inc. v. Finance AdministratorNew York Court of Appeals · 1989
- Mack v. Assessor of RamapoAppellate Division of the Supreme Court of the State of New York · 1979
- Big "V" Supermarkets, Inc. v. Assessor of Town of East GreenbushAppellate Division of the Supreme Court of the State of New York · 1985
- EFCO Products v. CullenAppellate Division of the Supreme Court of the State of New York · 1990
3Cited by4 opinions
- Matter of Long Is. Power Auth. v. Assessor of the Town of HuntingtonAppellate Division of the Supreme Court of the State of New York · 2018
- Circulo Housing Development Fund Corp. v. Assessor of Long BeachAppellate Division of the Supreme Court of the State of New York · 2012
- Circulo Housing Development Fund Corp. v. Assessor of Long BeachAppellate Division of the Supreme Court of the State of New York · 2012
- Matter of Larchmont Pancake House v. Board of AssessorsNew York Court of Appeals · 2019