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MATTER OF FIRST FED. SAV. & LOAN ASS'N OF SYRACUSE v. SROGI

105 A.D.2d 1081 (1984)

In the Matter of First Federal Savings and Loan Association of Syracuse et al., Respondents, v. Robert Z. Srogi, as Commissioner of Assessment of The City of Syracuse, et al., Appellants

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

November 7, 1984

Order unanimously reversed, without costs, and matter remitted to the referee for further proceedings, in accordance with the following memorandum: In arriving at his valuation of the real property, the referee failed to consider the vaults, vault doors and teller stations. The record demonstrates that these structures are fixtures and are part of the taxable realty (see Real Property Tax Law, § 102, subd 12, par [b]; 5 Opns Counsel SBEA No. 83; 3 Opns Counsel SBEA No...

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