Appellate Division of the Supreme Court of New York, 1997

McDonald v. Briggs

Appellate Division of the Supreme Court of New York · Decided December 31, 1997

245 A.D.2d 1037; 666 N.Y.S.2d 65; 1997 N.Y. App. Div. LEXIS 13779

Cases that cite this one

1 later published case cites this decision.

Adler v. Nassau County (Appellate Division of the Supreme Court of New York 2008)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

—Order unanimously affirmed without costs. Memorandum: Supreme Court properly denied petitioner’s motion for summary judgment. We reject petitioner’s contention that a Hearing Officer’s decision in a small claims assessment review in 1994 has res judicata effect with respect to petitioner’s assessment in 1995. RPTL 735 expressly provides that “small claims assessment review shall not constitute precedent for any purpose or proceeding involving the parties or any other person or persons”. The petition preceded the effective date of RPTL 739, which provides that, when a Small *1038Claims Hearing Officer orders a reduction in an assessment, the assessed valuation may not be changed on the next year’s assessment roll except under specified circumstances. (Appeal from Order of Supreme Court, Oneida County, Grow, J.—Tax Certiorari.) Present—Lawton, J. P., Hayes, Doerr, Balio and Fallon, JJ.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.