accurate test in New York

1996It is well settled that comparable sales are the most accurate standard for property valuation, but in the absence of sufficiently reliable market data, alternative methods may be employed (see, Matter of Allied Corp. v Town of Camillus, 80 NY2d 351, 356 ; Matter of Merrick Holding Corp. v Board of Assessors, 45 NY2d 538, 542 ; Matter of Long Is.

1984In Matter of Merrick Holding Corp. v Board of Assessors ( 45 NY2d 538, 542 ), the Court of Appeals pointed out that generally speaking “the most accurate standard is provided by the sales prices of comparable properties located within the same or similar competitive area in which a parcel being assessed is located”.

2014Partnership v Kaplan & Kaplan, PLLC, 52 AD3d 417, 417 [2008], lv denied 11 NY3d 707 [2008]).

2014Partnership v Kaplan & Kaplan, PLLC, 52 AD3d 417, 417 [2008], lv denied 11 NY3d 707 [2008]).

2014Plaintiff alleged that UHY breached its agreements with CRM, which contracts were for the benefit of the trusts, by, among other things, “failing to originate, follow, and/or consistently apply generally accepted accounting [principles] and generally accept[ed] auditing standards in its analysis of the [t]rusts’ reserve liabilities and financial conditions,” “failing or refusing to offer an accurate analysis of the [t]rusts’ financial conditions,” and “failing or refusing to identify the dangers the [t]rusts’ liabilities posed to their solvency.” These allegations are couched as breaches of co

2014Plaintiff alleged that UHY breached its agreements with CRM, which contracts were for the benefit of the trusts, by, among other things, “failing to originate, follow, and/or consistently apply generally accepted accounting [principles] and generally accept[ed] auditing standards in its analysis of the [t]rusts’ reserve liabilities and financial conditions,” “failing or refusing to offer an accurate analysis of the [t]rusts’ financial conditions,” and “failing or refusing to identify the dangers the [t]rusts’ liabilities posed to their solvency.” These allegations are couched as breaches of co

2002Serv., 157 AD2d 645 [2d Dept 1990] [security company not liable where security guard armed only with “walkie talkie” refused to intervene when plaintiff was injured in physical confrontation with defendant].) Accordingly, Accurate’s motion for summary judgment on the plaintiffs’ claims is granted.

2001The more accurate test is whether the protective device being utilized is intended to facilitate access to a different elevation level for the worker or his materials (Melber v 6333 Main St., 91 NY2d 759, 762 ; Rocovich v Consolidated Edison Co., 78 NY2d 509, 514 ).

2001The more accurate test is whether the protective device being utilized is intended to facilitate access to a different elevation level for the worker or his materials (Melber v 6333 Main St., 91 NY2d 759, 762 ; Rocovich v Consolidated Edison Co., 78 NY2d 509, 514 ).

1996It is well settled that comparable sales are the most accurate standard for property valuation, but in the absence of sufficiently reliable market data, alternative methods may be employed (see, Matter of Allied Corp. v Town of Camillus, 80 NY2d 351, 356 ; Matter of Merrick Holding Corp. v Board of Assessors, 45 NY2d 538, 542 ; Matter of Long Is.

1991(See, Alvarez v Prospect Hosp., 68 NY2d 320 [where summary judgment was granted to a hospital radiologist on the grounds that he was not required to treat patients, but read X rays and then report the correct interpretation to the testing physician].) Concur— Kupferman, J.

1988(See, Berg v New York Socy., 136 NYS2d 528 , revd 286 App Div 783 , revd 1 NY2d 499 .) As a measure against this known risk, doctors whose patients are found to be Rh negative administer a drug known as RhoGAM within 72 hours of the first birth to prevent the buildup of the potentially harmful antibodies.

1988(See, Berg v New York Socy., 136 NYS2d 528 , revd 286 App Div 783 , revd 1 NY2d 499 .) As a measure against this known risk, doctors whose patients are found to be Rh negative administer a drug known as RhoGAM within 72 hours of the first birth to prevent the buildup of the potentially harmful antibodies.

1984DECISION By synthesizing Zinsser v Herrman ( 23 Misc 645 , supra) and Schwartz v Weiss-Newell ( 87 Misc 2d 558 , supra), this court concludes that the purpose of the demand requirement of RPAPL 711 (subd 2) is to place a tenant in position to avoid forfeiture by informing him of the approximate good-faith amount of rent claimed and the particular period for which he allegedly is in default.

1984Therefore, like the legendary phoenix arisen from the ashes, while the holding in Schwartz v Weiss-Newell (supra) was criticized for a while, the guidelines contained therein have arisen from the criticism, renewed as an accurate test of the sufficiency of a rent demand, at least as to residential tenancies.

1984DECISION By synthesizing Zinsser v Herrman ( 23 Misc 645 , supra) and Schwartz v Weiss-Newell ( 87 Misc 2d 558 , supra), this court concludes that the purpose of the demand requirement of RPAPL 711 (subd 2) is to place a tenant in position to avoid forfeiture by informing him of the approximate good-faith amount of rent claimed and the particular period for which he allegedly is in default.

1981See generally 1 Orgel, Valuation Under Eminent Domain, §§ 136-37 (2d ed. 1953).” (United States v Certain Land in Borough of Brooklyn, 346 F2d 690, 693; see, also, Village of Lawrence v Greenwood, 300 NY 231 ; Matter of Town of North Hempstead [Sands Point Marina], 73 Misc 2d 815 .) It must be borne in mind, however, that “[c]omparability does not * * * connote * * * identity” (Matter of Town of North Hempstead [Sands Point Marina], supra, p 819), and that comparable sales are “commonly the most accurate standard” available for valuation.

1978Not surprisingly, as to income producing property, income capitalization has been the preferred mode (1 Bonbright, Valuation of Property, p 216; see Caroldee Realty Corp. v Board of Assessors of County of Nassau, 73 Misc 2d 41 [shopping center]; Roosevelt Nassau Operating Corp. v Board of Assessors of County of Nassau, 68 Misc 2d 183 [shopping center]).

1978Thus, though commonly the most accurate standard is provided by the sales prices of comparable properties located within the same or similar competitive area in which a parcel being assessed is located, in the absence of sufficiently reliable market data, alternative methods, such as income capitalization or, where necessary, reproduction cost, may be employed (Matter of City of New York [Salvation Army], 43 NY2d 512, 515 ; Matter of Great Atlantic & Pacifíc Tea Co. v Kiernan, 42 NY2d 236, 240 ).

1978Thus, though commonly the most accurate standard is provided by the sales prices of comparable properties located within the same or similar competitive area in which a parcel being assessed is located, in the absence of sufficiently reliable market data, alternative methods, such as income capitalization or, where necessary, reproduction cost, may be employed (Matter of City of New York [Salvation Army], 43 NY2d 512, 515 ; Matter of Great Atlantic & Pacifíc Tea Co. v Kiernan, 42 NY2d 236, 240 ).

1965The lucid opinion of Mr. Justice Sohxrxok at Trial Term ( 46 Misc 2d 266 ) seems to us to present an accurate analysis of the issues and to reach the correct conclusions and determination; and we write only in outline and merely to place somewhat greater emphasis on the element of fraudulent concealment, which seems to us to have been well established.

1939It has been said that this method is the best and most accurate test as to whether a former judgment is a bar in subsequent proceedings between the same parties; and it has even been designated as infallible. {International Paper Co. v. Purdy, 136 App. Div. 189 ; United States Fire Insurance Co. v. Adirondack Power & Light Corp., 206 id. 584; Cook v. Conners, 215 N. Y. 175 ; 15 R.

1939It has been said that this method is the best and most accurate test as to whether a former judgment is a bar in subsequent proceedings between the same parties; and it has even been designated as infallible. {International Paper Co. v. Purdy, 136 App. Div. 189 ; United States Fire Insurance Co. v. Adirondack Power & Light Corp., 206 id. 584; Cook v. Conners, 215 N. Y. 175 ; 15 R.

1914R. v. Behrens ( 233 U. S. 473 ) it was said that the application of the act should be confined to cases where “the particular service in which the employé is engaged is a part of interstate commerce,” and that is, perhaps, a more accurate test.