92 N.Y.2d 179 699 N.E.2d 893, 677 N.Y.S.2d 269 In the Matter of FMC CORPORATION (PEROXYGEN CHEMICALS DIVISION), Appellant, v. David UNMACK, as Assessor of Town of Tonawanda, et al., Respondents, et al., Intervenor-Respondent. In the Matter of SOUTH SLOPE HOLDING CORP. et al., Appellants, v. BOARD OF ASSESSMENT REVIEW OF the TOWN OF JERUSALEM et al., Respondents. (Appeal No. 1.) In the Matter of SOUTH SLOPE HOLDING CORP. et al., Appellants, v. BOARD OF ASSESSMENT REVIEW OF the TOWN OF JERUSALEM et
CA 04-00483. March 18, 2005. Appeal from an order and judgment (one paper) of the Supreme Court, Onondaga County (William R. Roy, J.), entered December 1, 2003 in a proceeding pursuant to RPTL article 7. The order and judgment reduced the tax assessments for the years 1999-2001 on petitioners' real property. Before: Hurlbutt, J.P., Smith, Pine, Lawton and Hayes, JJ. It is hereby ordered that the order and judgment so appealed from be and the same hereby is unanimously affirmed without costs. Memorandum:
CA 04-00121. December 30, 2004. Appeal from an order and judgment (one paper) of the Supreme Court, Erie County (Eugene M. Fahey, J.), entered September 16, 2003 in a proceeding under the Eminent Domain Procedure Law. The order and judgment, among other things, determined the fair market value of the natural gas storage easements taken by petitioner. Before: Pigott, Jr., P.J., Green, Hurlbutt, Martoche and Hayes, JJ. It is hereby ordered that the order and judgment so appealed from be and the same
November 5, 1992 Appeal from the Supreme Court, Warren County, John G. Dier, J. Robert Abrams, Attorney-General, Albany (Daniel L. Smirlock and Nancy A. Spiegel of counsel), for appellant. Hancock Estabrook, Syracuse (William L. Allen, Jr., of counsel), for respondent. MERCURE, J. In each year from 1986 through 1990, petitioner commenced a proceeding pursuant to RPTL article 7 challenging the assessment by respondent's Board of Assessment Review on more than 120 Adirondack Forest Preserve parcels
(a) Dissent. An appeal may be taken to the court of appeals as of right in an action originating in the supreme court, a county court, a surrogate's court, the family court, the court of claims or an administrative agency, from an order of the appellate division which finally determines the action, where there is a dissent by at least two justices on a question of law in favor of the party taking such appeal. (b) Constitutional grounds. An appeal may be taken to the court of appeals as of right:
1. (a) With respect to all property submitted to the provisions of this article other than property which is the subject of a qualified leasehold condominium, each unit and its common interest, not including any personal property, shall be deemed to be a parcel and shall be subject to separate assessment and taxation by each assessing unit, school district, special district, county or other taxing unit, for all types of taxes authorized by law including but not limited to special ad valorem levies
1. (a) Notwithstanding any other provision of law, real property owned or leased by a cooperative corporation or on a condominium basis shall be assessed for purposes of this chapter at a sum not exceeding the assessment which would be placed upon such parcel were the parcel not owned or leased by a cooperative corporation or on a condominium basis. (b) The provisions of paragraph (a) of this subdivision shall not apply to such real property classified within: (i) on and after January first, nineteen
(a) Applicability. This section shall apply to every tax assessment review proceeding brought pursuant to title 1 of article 7 of the Real Property Tax Law in counties outside the City of New York. (b) Statement of income and expenses. Before the note of issue and certificate of readiness may be filed, the petitioner shall have served on the respondent, in triplicate, a statement that the property is not income-producing, or a copy of a verified or certified statement of the income and expenses on
For federally related transactions, all appraisals shall, at a minimum: (a) Conform to generally accepted appraisal standards as evidenced by the Uniform Standards of Professional Appraisal Practice (USPAP) promulgated by the Appraisal Standards Board of the Appraisal Foundation, (www.appraisalfoundation.org), unless principles of safe and sound banking require compliance with stricter standards; (b) Be written and contain sufficient information and analysis to support the institution's decision
(a) Every appraisal assignment shall be conducted and communicated in accordance with the provisions and standards set forth in the 2024 edition of the UNIFORM STANDARDS OF PROFESSIONAL APPRAISAL PRACTICE (USPAP). (b) The 2024 edition of the UNIFORM STANDARDS OF PROFESSIONAL APPRAISAL PRACTICE (USPAP) is published by the Appraisal Foundation, which is authorized by the United States Congress as the source of appraisal standards. Copies may be obtained from: The Appraisal Foundation 1155 15th Street