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Matter of 101 N Broadway v. Bd. of Assessors

Appellate Division of the Supreme Court of New York, Second Department
Apr 28, 1997
238 A.D.2d 595 (N.Y. App. Div. 1997)

Opinion

April 28, 1997


In a proceeding pursuant to Real Property Tax Law article 7 to review a real property tax assessment for the 1994-1995 tax year, the Board of Assessors of the Town of Riverhead, the Assessor, and the Board of Assessment Review appeal from an order and judgment (one paper) of the Supreme Court, Suffolk County (Werner, J.), entered January 12, 1996, which reduced the assessment.

Ordered that the order and judgment is affirmed, with costs.

The Supreme Court's reduction in the assessment for the tax year in question was supported by the evidence and will not be disturbed ( see, People ex rel. MacCracken v. Miller, 291 N.Y. 55; Matter of Dollar Dry Dock Sav. Bank v. Board of Assessors, 166 A.D.2d 648; see also, 41 Kew Gardens Rd. Assocs. v. Tyburski, 70 N.Y.2d 325, 331; Matter of Town of Riverhead v. Saffals Assocs., 145 A.D.2d 423, 424).

We decline to review dicta in the Supreme Court's decision regarding the potential qualification of employees of the Suffolk County Real Property Tax Service Agency as experts in future tax certiorari proceedings ( see, Cuomo v. Long Is. Light. Co., 71 N.Y.2d 349, 354; cf., Matter of Hearst Corp. v. Clyne, 50 N.Y.2d 707, 714-715). Bracken, J.P., Copertino, Santucci and McGinity, JJ., concur.


Summaries of

Matter of 101 N Broadway v. Bd. of Assessors

Appellate Division of the Supreme Court of New York, Second Department
Apr 28, 1997
238 A.D.2d 595 (N.Y. App. Div. 1997)
Case details for

Matter of 101 N Broadway v. Bd. of Assessors

Case Details

Full title:In the Matter of 101 NORTH BROADWAY ASSOCIATES, Respondent, v. BOARD OF…

Court:Appellate Division of the Supreme Court of New York, Second Department

Date published: Apr 28, 1997

Citations

238 A.D.2d 595 (N.Y. App. Div. 1997)
657 N.Y.S.2d 947