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ALLIED CORP v. TN OF CAMILLUS

80 N.Y.2d 351 (1992)

In the Matter of Allied Corporation, Respondent, v. Town of Camillus et al., Appellants. (And a Second Proceeding.)

Court of Appeals of the State of New York.

Decided November 18, 1992.

Attorney(s) appearing for the Case

O'Hara & O'Connell, P. C., Syracuse (Joseph G. Shields and Dennis G. O'Hara of counsel), and Dirk J. Oudemool, Syracuse, for appellants.

Bond, Schoeneck & King, Syracuse (H. Dean Heberlig, Jr., of counsel), for respondent.

Judges KAYE, TITONE, HANCOCK, JR., BELLACOSA and SMITH concur.

Acting Chief Judge SIMONS.

In this tax certiorari proceeding, the issue presented for review is whether Supreme Court properly valued petitioner Allied Corporation's property for tax purposes in 1987 and 1988. The property consists of more than 1,000 acres of earthen-walled wastebeds and buffer zones where waste material from an industrial process has been deposited to eventually solidify. Respondent Town of...

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