Metropolitan Transportation Authority v. Imholz

Appellate Division of the Supreme Court of New York

Metropolitan Transportation Authority v. Imholz

121 A.D.2d 724, 504 N.Y.S.2d 60, 1986 N.Y. App. Div. LEXIS 58707

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

DecidedJune 30, 1986

StatusPublished

This text of 121 A.D.2d 724 (Metropolitan Transportation Authority v. Imholz) 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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Metropolitan Transportation Authority v. Imholz, 121 A.D.2d 724, 504 N.Y.S.2d 60, 1986 N.Y. App. Div. LEXIS 58707 (N.Y. Ct. App. 1986).

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Opinion

Consolidated proceedings pursuant to CPLR article 78 to review various local special benefit assessments imposed by the appellants upon the petitioners, the appeal as limited by the appellants’ brief, is from so much of a judgment of the Supreme Court, Suffolk Court (Geiler, J.), entered November 19, 1984, as, inter alia, granted the petitioners’ motion for summary judgment, exempted the petitioners’ real property from the special assessments levied by the appellants, annulled the appellants’ determination denying the petitioners’ applications for exemption, and ordered the appellants’ tax and assessment records marked to reflect such judgment.

Judgment affirmed insofar as appealed from, with costs.

The exemption from local assessments in Public Authorities Law § 1275 extends to special benefit assessments (see, Town of Cheektowaga v Niagara Frontier Transp. Auth., 82 AD2d 175; cf. Public Authorities Law § 1299-o, as amended by L 1982, ch 836, § 1). Thompson, J. P., Niehoff, Rubin and Kunzeman, JJ., concur.

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Consolidated proceedings pursuant to CPLR article 78 to review various local special benefit assessments imposed by the appellants upon the petitioners, the appeal as limited by the appellants’ brief, is from so much of a judgment of the Supreme Court, Suffolk Court (Geiler, J.), entered November 19, 1984, as, inter alia, granted the petitioners’ motion for summary judgment, exempted the petitioners’ real property from the special assessments levied by the appellants, annulled the appellants’ determination denying the petitioners’ applications for exemption, and ordered the appellants’ tax and assessment records marked to reflect such judgment.

Judgment affirmed insofar as appealed from, with costs.

The exemption from local assessments in Public Authorities Law § 1275 extends to special benefit assessments (see, Town of Cheektowaga v Niagara Frontier Transp. Auth., 82 AD2d 175; cf. Public Authorities Law § 1299-o, as amended by L 1982, ch 836, § 1). Thompson, J. P., Niehoff, Rubin and Kunzeman, JJ., concur.

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121 A.D.2d 724, 504 N.Y.S.2d 60, 1986 N.Y. App. Div. LEXIS 58707, Counsel Stack Legal Research, https://law.counselstack.com/opinion/metropolitan-transportation-authority-v-imholz-nyappdiv-1986.

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