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METROMEDIA, INC. v. TAX COMM

60 N.Y.2d 85 (1983)

In the Matter of Metromedia, Inc. (Foster & Kleiser Division), Appellant, v. Tax Commission of the City of New York et al., Respondents.

Court of Appeals of the State of New York.

Decided October 25, 1983.

Attorney(s) appearing for the Case

Thomas F. Ryan and Arthur A. Segall for appellant.

Frederick A. O. Schwarz, Jr., Corporation Counsel (Joseph A. Vogel and Leonard Olarsch of counsel), for respondents.

Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER, SIMONS and KAYE concur in Per Curiam opinion.

Per Curiam.

Petitioner erects, leases and maintains outdoor advertising display signs throughout the City of New York. It brought these consolidated proceedings challenging the real property tax assessment of certain structures it uses for that purpose which are annexed to "El" superstructures. Special Term held the structures were not taxable as real property and vacated the assessments. The Appellate Division, relying...

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