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Court of Appeals – Tax Assessment: Highbridge Broadway v. Assessor of the City of Schenectady

Daily Record Staff//May 19, 2016//

Court of Appeals – Tax Assessment: Highbridge Broadway v. Assessor of the City of Schenectady

Daily Record Staff//May 19, 2016//

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New York State Court of Appeals

Tax Assessment

Ten-Year Business Investment Exemption – Petitions

Highbridge Broadway v. Assessor of the City of Schenectady

No. 49

Judge Difiore

Background: At issue on appeal is whether a taxpayer who files a petition challenging the amount of the ten-year business investment exemption under section 485-b of the Real Property Tax Law must file annual petitions while the initial petition is pending in order to compel compliance with a resulting court order.

Ruling: The Court of Appeals held that there is no requirement to do so. The court noted that to require petitions to challenge the business investment exemption amount in subsequent years would serve no practical purpose, since the exemption amounts at issue were all derived from one assessment roll.

Brian D. Mercy for the appellant; Jonathan P. Nye for the respondent

 

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