Corporate Property Investors v. Board of Assessors of County of Nassau

• Decision Date: 11 April 1994
• Citation: 610 N.Y.S.2d 549,203 A.D.2d 317
• Parties: CORPORATE PROPERTY INVESTORS, et al., Plaintiffs, Garden City Enterprises, Respondent-Appellant, v. BOARD OF ASSESSORS OF the COUNTY OF NASSAU, et al., Appellants-Respondents, et al., Defendants.
• Court: New York Supreme Court — Appellate Division

Page 549

610 N.Y.S.2d 549

203 A.D.2d 317

CORPORATE PROPERTY INVESTORS, et al., Plaintiffs, Garden City Enterprises, Respondent-Appellant, v. BOARD OF ASSESSORS OF the COUNTY OF NASSAU, et al Appellants-Respondents, et al., Defendants.

Supreme Court, Appellate Division Second Department.

April 11, 1994.

Robert W. Schmidt, County Atty., Mineola, for appellants-respondents.

Koeppel, Martone, Leistman & Herman, Mineola (Donald F. Leistman, of counsel), for respondent-appellant.

Before BRACKEN, J.P., and BALLETTA, PIZZUTO and HART, JJ.

MEMORANDUM BY THE COURT.

In an action, inter alia, for a judgment directing the defendants Board of Assessors of the County of Nassau and the County of Nassau to refund any excess real property taxes paid by the plaintiff Garden City Enterprises as a result of certain school district resolutions purporting to opt out of the tax exemptions provided by RPTL 485-b, which were held to be invalid by the Court of Appeals (see, Matter of Walker v. Board of Assessors of County of Nassau, 66 N.Y.2d 702, 496 N.Y.S.2d 419, 487 N.E.2d 276), (1) the defendants Board of Assessors of the County of Nassau and the County of Nassau appeal from order and judgment (one paper) of the Supreme Court, Nassau County (McGinity, J.), entered July 29, 1991, which, upon remittitur from this court, inter alia, granted the plaintiffs' motion for summary judgment, and (2) the plaintiff Garden City Enterprises cross appeals, as limited by its notice of appeal and brief, from so much of the same order and judgment as failed to correct its taxable assessments for the first half of the 1983/1984 tax year and failed to order a corresponding refund, with interest.

ORDERED that the appeal of the defendants Board of Assessors of the County of Nassau and the County of Nassau is dismissed as abandoned; and it is further,

ORDERED that the order and judgment is affirmed; and it is further,

ORDERED that the appellant-respondent is awarded one bill of costs.

The factual and procedural history of this case is described in this court's decision and order in Corporate Prop. Investors v. Board of Assessors of County of Nassau, 153 A.D.2d 656, 545 N.Y.S.2d 166, affd. on other grounds 80 N.Y.2d 961, 590 N.Y.S.2d 876, 605 N.E.2d 363.

On the prior appeal, the plaintiffs, including Garden City Enterprises, argued that they had sufficiently protested the elimination of the RPTL 485-b tax exemption granted to them by moving to intervene in the case of Matter of Walker v. Board of Assessors of County of Nassau, 118 Misc.2d 467, 460 N.Y.S.2d 726, affd. 103 A.D.2d 580, 480 N.Y.S.2d 933, revd 66 N.Y.2d 702, 496 N.Y.S.2d 419, 487 N.E.2d 276, a proceeding to compel the Nassau County Board of Assessors to recognize the elimination of the RPTL 485-b tax exemption for school tax purposes. Thus, ...