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101 North Broadway Associates v. Board of Assessors

Citations: 238 A.D.2d 595; 657 N.Y.S.2d 947; 1997 N.Y. App. Div. LEXIS 4378

Court: Appellate Division of the Supreme Court of the State of New York; April 28, 1997; New York; State Appellate Court

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In a proceeding under Real Property Tax Law article 7 concerning the 1994-1995 tax year, the Board of Assessors of the Town of Riverhead, the Assessor, and the Board of Assessment Review appealed a Supreme Court, Suffolk County order and judgment that reduced the property assessment. The appellate court affirmed the Supreme Court’s decision, stating the reduction was supported by sufficient evidence and would not be overturned. The ruling referenced precedents including *People ex rel. MacCracken v Miller* and *Matter of Dollar Dry Dock Sav. Bank v Board of Assessors*, among others. The court opted not to address comments made in the Supreme Court's decision regarding the potential qualifications of Suffolk County Real Property Tax Service Agency employees as experts in future tax certiorari cases. Justices Bracken, Copertino, Santucci, and McGinity concurred with the decision.