1. Home
  2. Browse Decisions
  3. N.Y.2d
  4. 88 N.Y.2d
  5. 88 N.Y.2d 724 (1996)
 

COMMERCE CORP v. ASSESSORS BD

88 N.Y.2d 724 (1996)

673 N.E.2d 127

649 N.Y.S.2d 932

In the Matter of Commerce Holding Corp., Respondent, v. Board of Assessors of the Town of Babylon et al., Appellants.

Court of Appeals of the State of New York.

Decided October 22, 1996.

Attorney(s) appearing for the Case

John C. Bivona, Huntington, for appellants.

Meyer, Suozzi, English & Klein, P. C., Mineola (Andrew J. Turro, Jeffrey G. Stark, Michael A. Ciaffa and Anne J. DelCasino of counsel), for respondent.

Paul A. Crotty, Corporation Counsel of New York City (Robert P. Carver, Paul T. Rephen and Elizabeth Dvorkin of counsel); Donna M. C. Giliberto, Albany; A. Kevin Crawford, Albany; Owen B. Walsh, County Attorney of Nassau County, Mineola (Robert T. Bloom and Robert N. Goldstein of counsel); Edward D. Peace, Corporation Counsel of City of Buffalo (Joyce J. Manch of counsel); and Joseph E. Lamendola, Corporation Counsel of City of Syracuse (Robert G. Stone of counsel), for City of New York and others, amici curiae.

Chief Judge KAYE and Judges SIMONS, TITONE, BELLACOSA, SMITH and LEVINE concur.

CIPARICK, J.

In these consolidated tax certiorari proceedings, petitioner Commerce Holding Corp. seeks a reduction of the assessed value of its property by the Board of Assessors and the Board of Assessment Review of the Town of Babylon.1 The main point of contention is whether environmental contamination should be considered in valuing Commerce's property for tax purposes. Because...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases