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HURD v. CITY OF BUFFALO

41 A.D.2d 402 (1973)

Bradley J. Hurd et al., Appellants, v. City of Buffalo, Respondent

Appellate Division of the Supreme Court of the State of New York, Fourth Department.

May 18, 1973.

Attorney(s) appearing for the Case

Branch, Van Voorhis & Wise (John Van Voorhis of counsel), for appellants.

Anthony Manguso, Corporation Counsel (Stanley A. Moskal, Jr., of counsel), for respondent.

Louis J. Lefkowitz, Attorney-General (Jean M. Coon and Ruth Kessler Toch of counsel), in his statutory capacity under section 71 of the Executive Law.

GOLDMAN, P. J., DEL VECCHIO, WITMER and CARDAMONE, JJ., concur.

MOULE, J.

In 1971-1972 the City of Buffalo levied a real property tax of $73,923,246, including $23,327,290 for pension and retirement payments, upon the taxable real estate in the city. The five-year average full valuation of the taxable real estate, as defined in section 10 of article VIII of the New York State Constitution1, was $1,975,599,114. The 2% real property tax limit,...

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