In the Matter of Long Island Lighting Company, Respondent,
v.
State Tax Commission et al., Respondents, and City of New York, Appellant.
Court of Appeals of the State of New York.https://leagle.com/images/logo.png
Argued September 20, 1978.
Decided November 2, 1978.
Attorney(s) appearing for the Case
W. Bernard Richland, Corporation Counsel (Isaac C. Donner, Samuel J. Warms and Arnold Fox of counsel), for appellant.
Herbert M. Leiman, Edward M. Barrett, William R. Humburg and Francis J. McDonough for Long Island Lighting Company, respondent.
Louis J. Lefkowitz, Attorney-General (Lawrence J. Logan and Ruth Kessler Toch of counsel), for State Tax Commission, respondent.
Chief Judge BREITEL and Judges JASEN, GABRIELLI, WACHTLER, FUCHSBERG and COOKE concur.
Court of Appeals of the State of New York.
JONES, J.
We hold that the New York City mortgage recording tax with respect to a mortgage covering real property located both within and without the city was properly determined by the State Tax Commission on the basis of the relative assessments of such property as they appeared on the respective assessment rolls, without adjustment for differences in equalization...
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