Archive | 2018

TAXES ON PARKLAND – NEVER

The Second Department handed down an interesting case today, Town of North Hempstead v County of Nassau, ___ AD3d ___, June 6, 2018.  The facts are somewhat difficult, but I shall try to simplify.  In 2005, land was conveyed to the Town of North Hempstead for use as a public park.  The real property was used as a park since that date. The Town failed to record the 2005 deed until December 2008.  Meanwhile the County was assessing taxes on the land and sold the tax liens to an individual. … read more

Posted in parklands, RPTL 406, Tax Assessment
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ANOTHER UNCONSTITUTIONAL TAKING CLAIM DISMISSED

In our May 11, 2018 blog, we wrote about the Second Department’s affirmance of the dismissal of a claim by Yellow Cab Medallion owners that their property was taken when the City of New York permitted Uber and other for hire vehicles to provide on demand ground transportation. The Court held, inter alia: Moreover, we agree with the Supreme Court’s determination that the TLC’s alleged decision to “allow black cars to pick up e-hails” did not, as a matter of law, constitute an unconstitutional taking of the petitioners’ property (see… read more

Posted in Inverse Condemnation
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HOW DO WE GET TO THE BEACH?

Our Hawaiian friend, Robert T. Thomas, brought an Eleventh Circuit Court of Appeals decision to our attention.  The case, Chmielewski v The City of St. Pete Beach, was decided on May 16, 2018.  Robert writes an excellent blog, inversecondemnation.com.  The blog must be considered mandatory reading for anyone interested in eminent domain. In the Chmielewski case, the Court affirmed a jury verdict in favor of a property owner who asserted that the City’s invitation to the public to access the beach by way of the owner’s privately-owned land was a… read more

Posted in Beach Access, Easements, Title
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ANOTHER FIFTH AMENDMENT CLAIM STRUCK DOWN

          The Second Department held that the City of New York did not take property from taxicab companies that own medallions.  The proceeding arises out of the rapid growth of for-hire vehicle services provided by companies such as Uber which allow passengers to use a smartphone application to electronically request on-demand ground transportation. The Court held, inter alia: Moreover, we agree with the Supreme Court’s determination that the TLC’s alleged decision to “allow black cars to pick up e-hails” did not, as a matter of law, constitute an unconstitutional taking… read more

Posted in Fifth Amendment, Inverse Condemnation, Regulatory Taking
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CAN TENANTS FILE PETITIONS TO REDUCE ASSESSMENTS? MATTER OF LARCHMONT PANCAKE HOUSE

On May 8, 2018, the Court of Appeals granted leave to appeal the decision of the Appellate Division, Second Department in Matter of Larchmont Pancake House v Board of Assessors, 153 AD3d 521 (2d Dept 2017). The decision caused a great deal of concern to the Tax Certiorari Bar.  Briefly stated, the Second Department held that while a tenant is an aggrieved party within the meaning of the RPTL because assessments have a direct effect on its pecuniary interests, Article 5 of the RPTL requires that the property owner file… read more

Posted in Tax Certiorari
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