# Jacobs v. Board of Assessors

> Appellate Division of the Supreme Court of the State of New York · December 14, 1979 · 73 A.D.2d 810

URL: https://www.frixlaw.com/law-library/cases/5837576

## Case

- **Full name:** In the Matter of Jeremy M. Jacobs v. Board of Assessors of the Town of Elma
- **Court:** Appellate Division of the Supreme Court of the State of New York
- **Decided:** December 14, 1979
- **Citations:** 73 A.D.2d 810; 423 N.Y.S.2d 737; 1979 N.Y. App. Div. LEXIS 14689
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 2 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/5837576

## Opinion text

Judgment unanimously affirmed, with costs. Memorandum: An award of an additional allowance in a tax assessment review case can be made only when the court finds that the assessment was increased without adequate cause or that the amount of the assessment was grossly discriminatory (Real Property Tax Law, § 722, subd 2; Grant Co. v Srogi, 71 AD2d 457 ; Matter of Rice v Srogi, 70 AD2d 764 ). Although the Trial Justice in this case did not expressly find gross discrimination, it is clear that such was the basis of his determination, and the facts justify such finding. On this record, we therefore make such finding and affirm the grant of the additional allowance. (Appeal from judgment of Erie Supreme Court — Real Property Tax Law, art 7.) Present — Dillon, P. J., Cardamone, Simons, Doerr and Witmer, JJ.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/5837576. Public record. Not legal advice.