Empire Blue Cross & Blue Shield v. Tax Commission

Appellate Division of the Supreme Court of New York

Empire Blue Cross & Blue Shield v. Tax Commission

245 A.D.2d 135, 668 N.Y.S.2d 4, 1997 N.Y. App. Div. LEXIS 13002

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

DecidedDecember 16, 1997

StatusPublished

This text of 245 A.D.2d 135 (Empire Blue Cross & Blue Shield 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

Empire Blue Cross & Blue Shield v. Tax Commission, 245 A.D.2d 135, 668 N.Y.S.2d 4, 1997 N.Y. App. Div. LEXIS 13002 (N.Y. Ct. App. 1997).

Pincite

Opinion

—Order and judgment (one paper), Supreme Court, New York County (Stanley Parness, J.), entered January 23, 1996, which, inter alia, declared that the subject real property of petitioner is entirely exempt from all New York City taxes, and directed that respondents cancel tax assessments for the subject years and refund any such taxes paid by petitioner, with interest, unanimously affirmed, without costs.

In the present circumstances, the IAS Court properly refused to give preclusive effect to the parties’ 1974 consent judgment since respondents do not have the power to limit an exemption granted by the Legislature (see, Castle Oil Corp. v City of New York, 89 NY2d 334, 338-339), and under New York Constitution, article XVI, § 1, no party may contract away the Legislature’s exclusive power as to tax exemptions (see, e.g., Anastasio v City of New York, 93 AD2d 769, 770, affd 61 NY2d 615). We have considered appellants’ remaining arguments and find them to be without merit. Concur—Sullivan, J. P., Williams, Mazzarelli, Andrias and Colabella, JJ.

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—Order and judgment (one paper), Supreme Court, New York County (Stanley Parness, J.), entered January 23, 1996, which, inter alia, declared that the subject real property of petitioner is entirely exempt from all New York City taxes, and directed that respondents cancel tax assessments for the subject years and refund any such taxes paid by petitioner, with interest, unanimously affirmed, without costs.

In the present circumstances, the IAS Court properly refused to give preclusive effect to the parties’ 1974 consent judgment since respondents do not have the power to limit an exemption granted by the Legislature (see, Castle Oil Corp. v City of New York, 89 NY2d 334, 338-339), and under New York Constitution, article XVI, § 1, no party may contract away the Legislature’s exclusive power as to tax exemptions (see, e.g., Anastasio v City of New York, 93 AD2d 769, 770, affd 61 NY2d 615). We have considered appellants’ remaining arguments and find them to be without merit. Concur—Sullivan, J. P., Williams, Mazzarelli, Andrias and Colabella, JJ.

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Bluebook (online)

245 A.D.2d 135, 668 N.Y.S.2d 4, 1997 N.Y. App. Div. LEXIS 13002, Counsel Stack Legal Research, https://law.counselstack.com/opinion/empire-blue-cross-blue-shield-v-tax-commission-nyappdiv-1997.

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