860 EXEC TWRS v. BD OF ASSESS


53 A.D.2d 463 (1976)

860 Executive Towers, Inc., Respondent, v. Board of Assessors of the County of Nassau, Appellant. (And 19 Other Captioned Proceedings.) 860 Executive Towers, Inc., Respondent, v. Board of Assessors of the County of Nassau, Appellant. (And 14 Other Captioned Proceedings.) Majestic Development Corp., Respondent, v. Board of Assessors of the County of Nassau, Appellant. (And 14 Other Captioned Proceedings.) 960 Broadway Co. et al., Respondents, v. Board of Assessors of the County of Nassau, Appellant. (And 22 Other Captioned Proceedings.) In the Matter of Cerro Corporation, Respondent, v. Board of Assessors et al., Appellants

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

July 12, 1976


Attorney(s) appearing for the Case

James M. Catterson, Jr. (Leon Friedman of counsel), County Attorney (Kaye, Scholer, Fierman; Hays & Handler [Milton Kunen, Stanley H. Fuld, Sidney Kwestel and Vincent J. Syracuse], Special Counsel), for appellants.

Koeppel Sommer Lesnick & Martone, P. C. (Adolph Koeppel, William D. Siegel, Irving I. Lesnick, Bernard Sommer and Saul R. Fenchel of counsel), for respondents in the first, second, third and fourth above-captioned proceedings.

Santemma, Costigan & Murphy (George B. Costigan, Jr. and Abraham Brinn of counsel), for Cerro Corporation, respondent.

MARTUSCELLO, RABIN, SHAPIRO and TITONE, JJ., concur.


HOPKINS, Acting P. J.

In Guth Realty v Gingold (34 N.Y.2d 440), decided in June, 1974, it was held, upon an analysis of the 1969 amendment to subdivision 3 of section 720 of the Real Property Tax Law, that the State equalization rate may be utilized as the sole basis for determining ratio in tax certiorari proceedings for the years 1970 forward. All of the within appeals...

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