County of Herkimer v. Village of Herkimer
Cases that cite this one
37 later published cases cite this decision. The 25 that cite it most often are listed here.
- Dubbs v. Board of Assessment Review (New York Supreme Court 1975)
- Town of Harrison v. County of Westchester (N.Y. 1963)
- Fallica v. Town of Brookhaven (Appellate Division of the Supreme Court of New York 1979)
- County of Erie v. Kerr (Appellate Division of the Supreme Court of New York 1975)
- City of Lackawanna v. State Board of Equalization & Assessment (N.Y. 1965)
- Town of N. Hempstead v. County of Nassau (Appellate Division of the Supreme Court of New York 2018)
- Matter of Hangair, LLC v. Hillock (Appellate Division of the Supreme Court of New York 2015)
- Board of Education of Poughkeepsie City School District v. City of Poughkeepsie (Appellate Division of the Supreme Court of New York 2014)
- Board of Education of Poughkeepsie City School District v. City of Poughkeepsie (Appellate Division of the Supreme Court of New York 2014)
- County of Clinton v. Drollette (Appellate Division of the Supreme Court of New York 2004)
- County Tennis Club of Westchester, Inc. v. Office of Assessor (Appellate Division of the Supreme Court of New York 1999)
- D. S. Alamo Associates v. Commissioner of Finance (N.Y. 1988)
- Glengariff Corp. v. Board of Assessors (Appellate Division of the Supreme Court of New York 1987)
- Elinor Homes Co. v. St. Lawrence (Appellate Division of the Supreme Court of New York 1985)
- Trump-Equitable Fifth Avenue Co. v. Gliedman (Appellate Division of the Supreme Court of New York 1982)
- Bowman v. Squillace (Appellate Division of the Supreme Court of New York 1980)
- County of Nassau v. South Farmingdale Water District (Appellate Division of the Supreme Court of New York 1978)
- Erie County Water Authority v. County of Erie (Appellate Division of the Supreme Court of New York 1975)
- City of New York v. State (Appellate Division of the Supreme Court of New York 1975)
- Erie County Agricultural Society v. Cluchey (Appellate Division of the Supreme Court of New York 1975)
- Lakeland Farms Co. v. State Tax Commission (Appellate Division of the Supreme Court of New York 1972)
- Devine v. County of Suffolk (New York Supreme Court 1972)
- In re the Estate of Horchler (Appellate Division of the Supreme Court of New York 1971)
- City of New York v. State (N.Y. Ct. Cl. 1971)
- Town of Peru v. State (N.Y. Ct. Cl. 1969)
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
Property purchased by a county at a tax sale held pursuant to the provisions of articles 6 and 7 of the Tax Law (Cons. Laws, ch. 60) is not property “ held for a public use ” within the meaning of section 4 (subd. 3) of the Tax Law. Section 50, subdivision 2, of the Tax Law, by its terms, applies only to the assessment rolls of “ tax districts.” As defined by the statute, “ tax districts ” do not include incorporated villages. We read the statute as it is written.
The judgment should be affirmed, without costs.
Crane, Ch. J., Lehman, Hubbs, Loughran, Finch and Rippey, JJ., concur; O’Brien, J., taking no part.
Judgment affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.