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Matter of Shubert Org., Inc. v. Tax Comm

Appellate Division of the Supreme Court of New York, First Department
Dec 9, 1982
91 A.D.2d 524 (N.Y. App. Div. 1982)

Opinion

December 9, 1982


On remittitur from the Court of Appeals for clarification, judgment, Supreme Court, New York County (Mangan, J.), entered November 10, 1980, modified, on the law, to vacate that portion thereof which increased the assessments for the land for the subject tax years and to reinstate the existing tax assessments on the land for those years, and otherwise affirmed, without costs. "A court is not empowered to charge taxes upon land, as if it were itself a board of assessors or the taxing agent of the state. All that it does in these proceedings is to review an assessment already made, confirming or reducing as the value may appear." ( People ex rel. City of New York v Keeler, 237 N.Y. 332, 334; see, also, City of Mount Vernon v State Board of Equalization Assessment, 57 A.D.2d 12.)

Concur — Kupferman, J.P., Sullivan, Ross and Markewich, JJ.


Summaries of

Matter of Shubert Org., Inc. v. Tax Comm

Appellate Division of the Supreme Court of New York, First Department
Dec 9, 1982
91 A.D.2d 524 (N.Y. App. Div. 1982)
Case details for

Matter of Shubert Org., Inc. v. Tax Comm

Case Details

Full title:In the Matter of SHUBERT ORGANIZATION, INC., Respondent, v. TAX COMMISSION…

Court:Appellate Division of the Supreme Court of New York, First Department

Date published: Dec 9, 1982

Citations

91 A.D.2d 524 (N.Y. App. Div. 1982)