Opinion

Bailey v. Board of Assessors

  • 56 A.D.2d 466
  • 865 N.Y.S.2d 923
Court
Appellate Division of the Supreme Court of the State of New York
Filed
Nov 5, 2008
Status
Published
Cited by
0 cases
Authority
More cited than 14.8%

The opinion

— In a small claims proceeding pursuant to RPTL article 7 and CPLR article 78 to review the assessments of the petitioners’ real property for tax year 2005/2006, the Board of Assessors and Board of Assessment Review of County of Nassau appeal from a judgment of the Supreme Court, Nassau County (LaMarca, J.), entered June 15, 2007, which granted the petition, annulled 16 determinations of a Small Claims Tax Assessment Hearing Officer, each dated February 2, 2007, denying the petitioners’ applications for small claims assessment review, and remitted the matters to the Small Claims Tax Assessment Hearing Officer for a hearing, a de novo review of the applications, and new determinations thereafter.

Ordered that the judgment is affirmed, with costs.

The Supreme Court properly annulled the challenged determinations, and remitted the matter at issue to the Small Claims Tax Assessment Hearing Officer for a hearing, a de novo consideration of the merits of the petitioners’ applications, and new determinations thereafter (see Matter of Sivin v Board of Assessors, 57 AD3d 115 [2008] [decided herewith]). Lifson, J.P., Florio, Eng and Belen, JJ., concur.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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