Decisions: Tax Certiorari & Condemnation Proceedings - Westchester Supreme Court

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Supreme Court Justice
Bruce E. Tolbert

New York State Supreme Court
111 Dr. Martin Luther King Jr. Blvd.
White Plains, N.Y. 10601


Hampshire Recreation, LLC v. Town of Mamaroneck et. al.
Date of Decision : February 5, 2013

(Tax Certiorari)
This Summary Judgment motion brought by the municipalities involved specifically allege that there are not questions of fact that pertain to the taxation of the property as it is alleged that the property has actually been under-assessed by the Town and Village. In what has been characterized as an arm’s length transaction in purchasing the subject premises in June 2010 although is probative is not determinative. The affidavit submitted by an appraiser on behalf of the Petitioner, was not rebutted by the Respondents. Although, the initial burden was met by the Respondent demonstrating entitlement to Judgment based upon the arm’s length nature of the sale, the recent nature of the sale and the lack of abnormality in the sale and the price at which the property was sold, this Court found that upon review of the opposition as submitted by the Petitioner, inferences were raised as were issues, that require denial of this application.


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