NIEBUHR v. BD. OF ASSESSORS OF THE COUNTY OF NASSAU


143 A.D.2d 989 (1988)

Fred Niebuhr, Appellant, v. Board of Assessors of the County of Nassau et al., Respondents

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

October 31, 1988


Ordered that the judgment is affirmed, with costs.

In late 1984 or early 1985, the petitioner purchased a previously tax-exempt parcel of vacant property from the County of Nassau, whose value when it was owned by the county was assessed at $19,200. Following its sale to the petitioner and its loss of tax-exempt status, the property's value was reassessed for 1985/1986 taxation purposes at $167,270, effective May 1st, 1985. The petitioner's motion for summary judgment...

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