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GRANT CO. v. SROGI

52 N.Y.2d 496 (1981)

W. T. Grant Company, Appellant-Respondent, v. Robert Z. Srogi, as Commissioner of Assessment of the City of Syracuse, Respondent-Appellant. (Proceeding No. 1.) Ed Guth Realty, Inc., Appellant-Respondent, v. Robert Z. Srogi, as Commissioner of Assessment of the City of Syracuse, Respondent-Appellant. Franchise Realty Interstate Corporation, Appellant-Respondent, v. Robert Z. Srogi, as Commissioner of Assessment of the City of Syracuse, Respondent-Appellant. (Proceeding No. 2.) W. T. Grant Company, Respondent, v. Robert Z. Srogi, as Commissioner of Assessment of the City of Syracuse, Appellant. (Proceeding No. 3.)

Court of Appeals of the State of New York.

Decided April 9, 1981.

Attorney(s) appearing for the Case

David M. Garber, Corporation Counsel (Harold L. Fisher, Andrew S. Fisher and Gerald Gorinsky of counsel), for respondent-appellant.

Franklin J. Schwarzer for appellants-respondents.

David M. Garber, Corporation Counsel (Donald A. Marshall of counsel), for respondent-appellant.

Franklin J. Schwarzer for appellants-respondents.

David M. Garber, Corporation Counsel (Harold L. Fisher, Andrew S. Fisher and Gerald Gorinsky of counsel), for respondent-appellant.

Franklin J. Schwarzer for appellants-respondents.

Judges JONES, WACHTLER, FUCHSBERG and MEYER concur with Judge JASEN; Judge GABRIELLI concurs in a separate opinion in which Chief Judge COOKE concurs.

JASEN, J.

These appeals raise a number of issues concerning tax assessment review proceedings under article 7 of the Real Property Tax Law. The primary question presented is whether a court may grant a preliminary injunction restraining a municipality from transferring title to real property acquired by the municipality by virtue of nonpayment of taxes during the pendency and final determination of proceedings...

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