MTR. OF NEUNER v. WEYANT


63 A.D.2d 290 (1978)

In the Matter of Valerie A. Neuner, Appellant, v. Ellsworth Weyant, as Assessor of The Town of New Windsor, et al., Respondents

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

August 7, 1978


Attorney(s) appearing for the Case

Fabricant, Lipman & Kennedy (Herbert J. Fabricant of counsel), for appellant.

Duggan, Crotty & Lucia (Andrew S. Krieger of counsel), for Ellsworth Weyant and others, respondents.

Louis J. Lefkowitz, Attorney-General (Richard G. Berger of counsel), for State of New York, respondent.

MARTUSCELLO, J. P., DAMIANI and O'CONNOR, JJ., concur.


MARGETT, J.

At issue here is the constitutionality of legislation designed to delay implementation of a real property tax exemption aimed at the preservation of timber lands, where the said delaying legislation was passed after the "taxable status date" for assessing the value of petitioner's real property but was, by its terms, retroactive to a date prior to the said "taxable status date". Resolution of this...

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