Jacobs v. Board of Assessors

Appellate Division of the Supreme Court of New York

Jacobs v. Board of Assessors

73 A.D.2d 810, 423 N.Y.S.2d 737, 1979 N.Y. App. Div. LEXIS 14689

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

DecidedDecember 14, 1979

DocketAppeal No. 1

StatusPublished

Cited by2 cases

This text of 73 A.D.2d 810 (Jacobs 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.

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Jacobs v. Board of Assessors, 73 A.D.2d 810, 423 N.Y.S.2d 737, 1979 N.Y. App. Div. LEXIS 14689 (N.Y. Ct. App. 1979).

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Opinion

Judgment unanimously affirmed, with costs. Memorandum: An award of an additional allowance in a tax assessment review case can be made only when the court finds that the assessment was increased without adequate cause or that the amount of the assessment was grossly discriminatory (Real Property Tax Law, § 722, subd 2; Grant Co. v Srogi, 71 AD2d 457; Matter of Rice v Srogi, 70 AD2d 764). Although the Trial Justice in this case did not expressly find gross discrimination, it is clear that such was the basis of his determination, and the facts justify such finding. On this record, we therefore make such finding and affirm the grant of the additional allowance. (Appeal from judgment of Erie Supreme Court — Real Property Tax Law, art 7.) Present — Dillon, P. J., Cardamone, Simons, Doerr and Witmer, JJ.

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Judgment unanimously affirmed, with costs. Memorandum: An award of an additional allowance in a tax assessment review case can be made only when the court finds that the assessment was increased without adequate cause or that the amount of the assessment was grossly discriminatory (Real Property Tax Law, § 722, subd 2; Grant Co. v Srogi, 71 AD2d 457; Matter of Rice v Srogi, 70 AD2d 764). Although the Trial Justice in this case did not expressly find gross discrimination, it is clear that such was the basis of his determination, and the facts justify such finding. On this record, we therefore make such finding and affirm the grant of the additional allowance. (Appeal from judgment of Erie Supreme Court — Real Property Tax Law, art 7.) Present — Dillon, P. J., Cardamone, Simons, Doerr and Witmer, JJ.

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Bluebook (online)

73 A.D.2d 810, 423 N.Y.S.2d 737, 1979 N.Y. App. Div. LEXIS 14689, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jacobs-v-board-of-assessors-nyappdiv-1979.

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