666 Fifth Avenue Corp. v. Tax Commission

Appellate Division of the Supreme Court of New York

666 Fifth Avenue Corp. v. Tax Commission

13 A.D.2d 921, 216 N.Y.S.2d 40, 1961 N.Y. App. Div. LEXIS 10247

CourtAppellate Division of the Supreme Court of the State of New York

DecidedJune 13, 1961

StatusPublished

This text of 13 A.D.2d 921 (666 Fifth Avenue Corp. v. Tax Commission) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

666 Fifth Avenue Corp. v. Tax Commission, 13 A.D.2d 921, 216 N.Y.S.2d 40, 1961 N.Y. App. Div. LEXIS 10247 (N.Y. Ct. App. 1961).

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Opinion

Final order, entered on April 22, 1960, reducing assessments for the tax years 1957-1958, 1958-1959, 1959-1960, unanimously reversed, on the law and on the facts, and assessments for said years in the amounts of $8,000,000, $32,000,000 and $32,500,000, respectively, reinstated, with $20 costs and disbursements to respondent-respondent-appellant. There is ample evidence in the record to show that land values were higher than in the period previously reviewed in Matter of 666 Fifth Corp. v. Tax Comm. of City of New York (5 A D 2d 988, affd. 5 N Y 2d 1013). Further, the trial court found the value of the building to be in excess of the building assessment, but held “the building assessment will not be disturbed.” We find the record sustains the total assessments which is the subject of our review. (Real Property Tax Law, § 502, subd. 3 [formerly Tax Law, § 21, subd. 3]; Matter of City of New York [Brooklyn-Battery Tunnel Plaza], 300 N. Y. 331.) Concur—Botein, P. J., Breitel, Valente, McNally and Stevens, JJ.

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Final order, entered on April 22, 1960, reducing assessments for the tax years 1957-1958, 1958-1959, 1959-1960, unanimously reversed, on the law and on the facts, and assessments for said years in the amounts of $8,000,000, $32,000,000 and $32,500,000, respectively, reinstated, with $20 costs and disbursements to respondent-respondent-appellant. There is ample evidence in the record to show that land values were higher than in the period previously reviewed in Matter of 666 Fifth Corp. v. Tax Comm. of City of New York (5 A D 2d 988, affd. 5 N Y 2d 1013). Further, the trial court found the value of the building to be in excess of the building assessment, but held “the building assessment will not be disturbed.” We find the record sustains the total assessments which is the subject of our review. (Real Property Tax Law, § 502, subd. 3 [formerly Tax Law, § 21, subd. 3]; Matter of City of New York [Brooklyn-Battery Tunnel Plaza], 300 N. Y. 331.) Concur—Botein, P. J., Breitel, Valente, McNally and Stevens, JJ.

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Bluebook (online)

13 A.D.2d 921, 216 N.Y.S.2d 40, 1961 N.Y. App. Div. LEXIS 10247, Counsel Stack Legal Research, https://law.counselstack.com/opinion/666-fifth-avenue-corp-v-tax-commission-nyappdiv-1961.

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