Cohen & Breslin Realty v. Board of Assessors

Appellate Division of the Supreme Court of New York

Cohen & Breslin Realty v. Board of Assessors

200 A.D.2d 744, 607 N.Y.S.2d 82, 1994 N.Y. App. Div. LEXIS 688

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

DecidedJanuary 31, 1994

StatusPublished

Cited by3 cases

This text of 200 A.D.2d 744 (Cohen & Breslin Realty v. Board of Assessors) 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

Cohen & Breslin Realty v. Board of Assessors, 200 A.D.2d 744, 607 N.Y.S.2d 82, 1994 N.Y. App. Div. LEXIS 688 (N.Y. Ct. App. 1994).

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Opinion

—In a tax certiorari proceeding pursuant to Real Property Tax Law article 7, the appeal is from a judgment of the Supreme Court, Nassau County (Kutner, J.), entered March 15, 1991, which, after a nonjury trial, denied the petition and dismissed the proceeding.

Ordered that the judgment is affirmed, with costs.

The Supreme Court did not err in rejecting the petitioner’s appraisal. The court’s determination of land value was based upon market data contained in the petitioner’s appraiser’s report concerning comparable sales of vacant land (cf., Matter of Habern Realty Co. v Tax Commn., 102 AD2d 302, 306). Based on its finding of land value, it was not improper for the Supreme Court to conclude that the petitioner’s appraisal of the total value was understated, and that the petitioner had not met its burden of proving by substantial evidence that the property was overassessed (see, Matter of Barnum v Srogi, 54 NY2d 896, 898; Matter of Manno v Finance Adm’r of City of N. Y., 92 AD2d 896; Matter of Trinity Place Co. v Finance Adm’r of City of N. Y., 72 AD2d 274, affd 51 NY2d 890). Mangano, P. J., Balletta, Santucci and Hart, JJ., concur.

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—In a tax certiorari proceeding pursuant to Real Property Tax Law article 7, the appeal is from a judgment of the Supreme Court, Nassau County (Kutner, J.), entered March 15, 1991, which, after a nonjury trial, denied the petition and dismissed the proceeding.

Ordered that the judgment is affirmed, with costs.

The Supreme Court did not err in rejecting the petitioner’s appraisal. The court’s determination of land value was based upon market data contained in the petitioner’s appraiser’s report concerning comparable sales of vacant land (cf., Matter of Habern Realty Co. v Tax Commn., 102 AD2d 302, 306). Based on its finding of land value, it was not improper for the Supreme Court to conclude that the petitioner’s appraisal of the total value was understated, and that the petitioner had not met its burden of proving by substantial evidence that the property was overassessed (see, Matter of Barnum v Srogi, 54 NY2d 896, 898; Matter of Manno v Finance Adm’r of City of N. Y., 92 AD2d 896; Matter of Trinity Place Co. v Finance Adm’r of City of N. Y., 72 AD2d 274, affd 51 NY2d 890). Mangano, P. J., Balletta, Santucci and Hart, JJ., concur.

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Bluebook (online)

200 A.D.2d 744, 607 N.Y.S.2d 82, 1994 N.Y. App. Div. LEXIS 688, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cohen-breslin-realty-v-board-of-assessors-nyappdiv-1994.

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