Mid-Island Shopping Plaza, Inc. v. Podeyn

• Decision Date: 30 November 1961
• Docket Number: MID-ISLAND
• Citation: 180 N.E.2d 63,224 N.Y.S.2d 283,10 N.Y.2d 966
• Parties: , 180 N.E.2d 63 In the Matter ofSHOPPING PLAZA, INC., Respondent, v. Emil H. PODEYN et al., constituting the Board of Assessors of the County of Nassau, Appellants, for Review of a Tax Assessment.
• Court: New York Court of Appeals Court of Appeals

Page 283

224 N.Y.S.2d 283

10 N.Y.2d 966, 180 N.E.2d 63

In the Matter of MID-ISLAND SHOPPING PLAZA, INC., Respondent, v.Emil H. PODEYN et al., constituting the Board of Assessors of the County of Nassau, Appellants, for Review of a Tax Assessment.

Court of Appeals of New York.

Nov. 30, 1961.

Appeal from Supreme Court, Appellate Division, Second Department, 14 A.D.2d 571, 218 N.Y.S.2d 249.

Consolidated proceedings were brought by the taxpayer against the Board of Assessors of the County of Nassau to review and reduce, on the ground of inequality, the tax assessments on the taxpayer's realty for the tax years 1957-1958, 1958-1959, and 1959-1960.

The Supreme Court, Special Term, Nassau County, Howard T. Hogan, J., 25 Misc.2d 972, 204 N.Y.S.2d 11, rendered an order reducing the assessments but not to an extent satisfactory to the taxpayer, and both the taxpayer and the Board of Assessors appealed.

The Appellate Division, 14 A.D.2d 571, 218 N.Y.S.2d 249, affirmed the order and held that the findings as to the ratio between the true value and the assessed value prevailing in the county, and as to the value of the taxpayer's realty, were supported by credible proof.Brennan, J., dissented.

The Board of...