BRIFFEL v. COUNTY OF NASSAU


31 A.D.3d 79 (2006)

817 N.Y.S.2d 71

In the Matter of HARRY BRIFFEL et al., Appellants, v. COUNTY OF NASSAU et al., Respondents.

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

May 30, 2006.


Attorney(s) appearing for the Case

Harry Issler, PLLC, New York City (Daniel J. Dillon of counsel), for appellants.

Lorna B. Goodman, County Attorney, Mineola (Dennis J. Saffran and David B. Goldin of counsel), for respondents.

KRAUSMAN and MASTRO, JJ., concur, with FLORIO, J.P.; SPOLZINO, J., dissents in part in a separate opinion, and LIFSON, J., dissents in part in a separate opinion.


OPINION OF THE COURT

FLORIO, J.P.

This matter involves a challenge to the assessments imposed by the respondents, County of Nassau, Board of Assessors of Nassau County, and Nassau County Assessment Review Commission (hereinafter collectively the County), upon certain parcels of class one real property located throughout the county of Nassau. The class one real property involved in this proceeding was assessed, as required by RPTL 305, at a uniform percentage...

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