1. Home
  2. Browse Decisions
  3. N.Y.2d
  4. 91 N.Y.2d
  5. 91 N.Y.2d 639 (1998)
 

SARATOGA RACING v. WILLIAMS

91 N.Y.2d 639 (1998)

697 N.E.2d 164

674 N.Y.S.2d 263

In the Matter of Saratoga Harness Racing, Inc., Appellant, v. Joseph Williams, as Assessor of the City of Saratoga Springs, et al., Respondents. (And Another Related Proceeding.)

Court of Appeals of the State of New York.

Decided June 9, 1998.

Attorney(s) appearing for the Case

Cleary, Gottlieb, Steen & Hamilton, New York City (Evan A. Davis of counsel), and Fernandez & Burstein, P. C., for appellant.

Bond, Schoeneck & King, L. L. P., Albany (Carl Rosenbloom and Patrick L. Seely, Jr., of counsel), for respondents.

Chief Judge KAYE and Judges TITONE, SMITH, LEVINE, CIPARICK and WESLEY concur.

BELLACOSA, J.

This tax certiorari case involves the real property assessment of the Saratoga Harness Track in the City of Saratoga Springs. The principal question is whether the comparable lease income method of valuation utilized by the taxpayer's expert is an impermissible method of valuation for owner-occupied property, as the Appellate Division found. In conjunction with the consideration of that issue, the...

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