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FARASH v. SMITH

59 N.Y.2d 952 (1983)

Max Farash, as Agent for HVM Associates, II, Appellant, v. James E. Smith, as Assessor of the Town of Perinton, Respondent, and Fairport Central School District, Intervenor-Respondent. (And Another Proceeding.)

Court of Appeals of the State of New York.

Decided June 30, 1983.

Attorney(s) appearing for the Case

G. Robert Witmer, Jr., Mark C. Davison and Martha H. Fleischer for appellant.

Robert H. Antell and Nancy D. Peck for respondent.

David M. Levy for intervenor-respondent.

Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER and SIMONS concur in memorandum.

MEMORANDUM.

The judgment appealed from and the order of the Appellate Division insofar as brought up for review should be reversed, with costs, and the order of Supreme Court, Monroe County, reinstated.

Petitioner, as agent and general partner of real estate partnerships, commenced these proceedings pursuant to article 7 of the Real Property Tax Law to review real estate tax assessments on several parcels of property...

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