Court of Appeals of New York

In tax review proceedings against the Town of Esopus, its Assessor, and its Board of Assessment Review to challenge the taxable assessed value of petitioners' land on the assessment rolls for the years 2002 through 2005, the appellate division's denial of the petition is reversed where forest land certified as such by the Department of Environmental Conservation under Real Property Tax Law section 480-a is used, for real property tax assessment purposes, as forest land and must be assessed based on that use.

Appellate Information

• Decided 06/15/2010
• Published 06/15/2010

Judges

Court

• Court of Appeals of New York

Counsel