Equitable Life Assurance Society of the United States v. Finance Administrator

Full title: In the Matter of EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES…

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

Date published: May 14, 1981

81 A.D.2d 781 (N.Y. App. Div. 1981)

Opinion

May 14, 1981

Orders, Supreme Court, New York County, entered on August 12, 1980, affirmed on the opinion of Mangan, J., at Special Term, without costs and without disbursements.

Concur — Kupferman, Sandler, Markewich and Lynch, JJ.

Murphy, P.J., dissents in part in a memorandum as follows:

I would grant Equitable's motions for summary relief only to the extent of declaring subdivision 3 of section 720 Real Prop. Tax of the Real Property Tax Law to be unconstitutional insofar as it is retroactively operative against pending petitions covering tax periods prior to May 22, 1979. (See partial dissent in Colt Inds. v Finance Administrator of City of N.Y., 81 A.D.2d 777, 780-781.)