How cited: Roosevelt Nassau Operating Corp. v. Board of Assessors · Go Syfert

Roosevelt Nassau Operating Corp. v. Board of Assessors (1970)

green · 17 citation events across 5 courts. Showing the 3 strongest citers on record (one row per citing case, strongest signal kept).
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green Lincoln Savings Bank, FSB v. Suffolk County Treasurer (In re Parr Meadows Racing Ass'n) (1989)
Rule Authority · 2d Cir.
Adams Co., 411 N.Y.S.2d at 506 (same); Roosevelt, 326 N.Y.S.2d at 631-32 (portion of improvement to property which was not completed on tax status date could not be included in assessment for that tax year).
portion of improvement to property which was not completed on tax status date could not be included in assessment for that tax year
green In Re Parr Meadows Racing Association, Inc. (1989)
Rule Authority · 2d Cir.
Adams Co., 411 N.Y.S.2d at 506 (same); Roosevelt, 326 N.Y.S.2d at 631-32 (portion of improvement to property which was not completed on tax status date could not be included in assessment for that tax year). 46 Moreover, practical necessity required that there be some key date for determining the assessed values, and in New York state, including Suffolk County, that date is the "tax status date".
portion of improvement to property which was not completed on tax status date could not be included in assessment for that tax year
green P.G.C. Associates, L. L. P. v. Assessors of Riverhead (2000)
Cited (see also) · N.Y. App. Div. · signal: see also
When the best use of the property is as a single entity, consideration must be given to the total operation (see, Matter of Waldbaum, Inc. v Finance Adm’r of City of N. Y., 74 NY2d 128 , supra; see also, Roosevelt Nassau Operating Corp. v Board of Assessors, 68 Misc 2d 183 , affd 41 AD2d 647 ).