(DOWNLOAD) "Executive Towers v. Board Assessors County Nassau" by Supreme Court of New York " eBook PDF Kindle ePub Free

eBook details

Title: Executive Towers v. Board Assessors County Nassau
Author : Supreme Court of New York
Release Date : January 12, 1976
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 78 KB

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[53 A.D.2d 463 Page 465] In Guth Realty v Gingold (34 N.Y.2d 440), decided in June, 1974, it was held, upon an analysis of the 1969 amendment to subdivision 3 of section 720 of the Real Property Tax Law, that the State equalization rate may be utilized as the sole basis for determining ratio in tax certiorari proceedings for the years 1970 forward. All of the within appeals by the appellant Board of Assessors (the County) are basically premised upon the County's contention that the Guth decision is limited to its own facts and does not foreclose it from challenging the methodology and underlying data employed by the State Board of Equalization and Assessment (SBEA) in promulgating the State equalization rates and, further, that utilization of the State rates as the sole basis for determining ratio in Nassau County is totally unjustified. As a practical matter, acceptance of the County's arguments would undermine the basic holding in Guth. This we decline to do.