MATTER OF BOWERY SAV. BANK v. BD. OF ASSESSORS OF THE COUNTY OF NASSAU


80 N.Y.2d 961 (1992)

In the Matter of Bowery Savings Bank, Respondent, v. Board of Assessors of the County of Nassau et al., Appellants. Coliseum Hotel Associates, Respondent, v. Uniondale Union Free School District No. 2, Respondent, and Board of Assessors of the County of Nassau et al., Appellants. In the Matter of Corporate Property Investors et al., Respondents, v. Uniondale Union Free School District No. 2, Respondent, and Board of Assessors of the County of Nassau, Appellant. Corporate Property Investors et al., Respondents, v. Board of Assessors of the County of Nassau et al., Appellants, and Garden City Union Free School District No. 18 et al., Respondents. In the Matter of Equitable Life Assurance Society of the United States, Respondent, v. Board of Assessors of the County of Nassau et al., Appellants, and Valley Stream Union Free School District No. 30, Respondent. In the Matter of Jericho-Westbury Indoor Tennis, Inc., Respondent, v. Board of Assessors of the County of Nassau et al., Appellants, and Jericho Union Free School District No. 15, Proposed Respondent. Reckson Associates, Respondent, v. Uniondale Union Free School District No. 2, Respondent, and Board of Assessors of the County of Nassau et al., Appellants. In the Matter of Coliseum Towers Associates, Respondent, v. Robert D. Livingston, as Receiver of Taxes of the Town of Hempstead, et al., Respondents, and Board of Supervisors of the County of Nassau et al., Appellants. In the Matter of Jericho Properties No. 1, Respondent, v. Gary F. Musiello, as Receiver of Taxes of the Town of Oyster Bay, et al., Respondents, and Board of Supervisors of the County of Nassau et al., Appellants. In the Matter of Jericho Quadrangle One Company, Respondent, v. Gary F. Musiello, as Receiver of Taxes of the Town of Oyster Bay, et al., Respondents, and Board of Supervisors of the County of Nassau et al., Appellants.

Court of Appeals of the State of New York.

Decided October 29, 1992.


Attorney(s) appearing for the Case

Paul, Weiss, Rifkind, Wharton & Garrison, New York City (Leslie Gordon Fagen, Aidan Synnott and Andrew B. Gelman of counsel), for appellants.

Keoppel Martone Leistman & Herman, Mineola (Donald F. Leistman of counsel), for Bowery Savings Bank and others, respondents.

Farrell, Fritz, Caemmerer, Cleary, Barnosky & Armentano, P. C., Uniondale (Dolores Fredrich, John P. Cleary and F. Judith Hepworth of counsel), for Coliseum Towers Associates and another, respondents.

Cullen & Dykman, Garden City (Peter J. Mastaglio and Thomas B. Wassel of counsel), for Uniondale Union Free School District No. 2 and others, respondents.

Payne, Wood & Littlejohn, Melville (Stephen Van R. Ulman of counsel), for Jericho Quadrangle One Company, respondent.

Robert Abrams, Attorney-General, Albany (John W. McConnell, Jerry Boone and Peter H. Schiff of counsel), in his statutory capacity under Executive Law § 71.

Chief Judge WACHTLER and Judges SIMONS, KAYE, TITONE, HANCOCK, JR., and BELLACOSA concur; Judge SMITH taking no part.


MEMORANDUM.

In each matter, the judgment of Supreme Court and the order of the Appellate Division brought up for review should be affirmed, with costs.

In their present posture, these appeals present only one issue for the Court's resolution: whether the respondent County is liable for tax refunds to plaintiffs and petitioners.*

The issue...

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