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IN A COMPREHENSIVE AND METICULOUS DECISION, THE SECOND DEPT, AFTER ANALYZING THE LAYERS OF APPLICABLE CONSTITUTIONAL AND STATUTORY AUTHORITY, DETERMINED NASSAU COUNTY WAS AUTHORIZED TO BASE REAL PROPERTY TAX ASSESSMENTS ON THE INCOME GENERATED BY THE PROPERTY (SECOND DEPT).

The Second Department, in a comprehensive and meticulous decision, determined Nassau County had the authority to enact a Local Law which required income-property owners to disclose the income generated by the property to the county for real property tax assessments. The decision, which is too detailed to summarize here,  goes through all the conceivable layers of constitutional (including the Municipal Home Rule Law) and statutory authority which authorized the income-based property tax assessments:

… [The] provisions of the Nassau County Charter constitute an express and unambiguous delegation of the authority to make and prepare real property tax assessments from the State Legislature to Nassau County in accordance with the NY Constitution … . Since Local Law 8-2013 unquestionably relates to the authority to make and prepare tax assessments, and since the County Legislature has the authority to enact local laws related to that purpose, the Supreme Court properly declared that the defendants were authorized to enact and enforce Local Law 8-2013. Boening v Nassau County Dept. of Assessment, 2018 NY Slip Op 00272, Second Dept 1-17-18

REAL PROPERTY TAX (IN A COMPREHENSIVE AND METICULOUS DECISION, THE SECOND DEPARTMENT, AFTER ANALYZING THE LAYERS OF APPLICABLE CONSTITUTIONAL AND STATUTORY AUTHORITY, DETERMINED NASSAU COUNTY WAS AUTHORIZED TO BASE REAL PROPERTY TAX ASSESSMENTS ON THE INCOME GENERATED BY THE PROPERTY (SECOND DEPT))/MUNICIPAL LAW (REAL PROPERTY TAX, IN A COMPREHENSIVE AND METICULOUS DECISION, THE SECOND DEPARTMENT, AFTER ANALYZING THE LAYERS OF APPLICABLE CONSTITUTIONAL AND STATUTORY AUTHORITY, DETERMINED NASSAU COUNTY WAS AUTHORIZED TO BASE REAL PROPERTY TAX ASSESSMENTS ON THE INCOME GENERATED BY THE PROPERTY (SECOND DEPT))/CONSTITUTIONAL LAW (NY) (MUNICIPAL LAW, REAL PROPERTY TAX, IN A COMPREHENSIVE AND METICULOUS DECISION, THE SECOND DEPARTMENT, AFTER ANALYZING THE LAYERS OF APPLICABLE CONSTITUTIONAL AND STATUTORY AUTHORITY, DETERMINED NASSAU COUNTY WAS AUTHORIZED TO BASE REAL PROPERTY TAX ASSESSMENTS ON THE INCOME GENERATED BY THE PROPERTY (SECOND DEPT))/HOME RULE (MUNICIPAL LAW, REAL PROPERTY TAX, IN A COMPREHENSIVE AND METICULOUS DECISION, THE SECOND DEPARTMENT, AFTER ANALYZING THE LAYERS OF APPLICABLE CONSTITUTIONAL AND STATUTORY AUTHORITY, DETERMINED NASSAU COUNTY WAS AUTHORIZED TO BASE REAL PROPERTY TAX ASSESSMENTS ON THE INCOME GENERATED BY THE PROPERTY (SECOND DEPT))

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Criteria for Downward Departure (SORA)​
CONSTRUCTION CONTRACT REQUIRING INSURANCE WILL NOT BE INTERPRETED TO REQUIRE ADDITIONAL INSURED COVERAGE ABSENT A SPECIFIC PROVISION (SECOND DEPT).
THE CLIMATOLOGICAL RECORDS WERE NOT CERTIFIED AS BUSINESS RECORDS AND THEREFORE COULD NOT BE RELIED UPON TO SHOW A STORM IN PROGRESS AT THE TIME OF THE SLIP AND FALL; PROOF OF A GENERAL INSPECTION ROUTINE COULD NOT BE RELIED UPON TO SHOW THE ABSENCE OF CONSTRUCTIVE NOTICE OF THE BLACK ICE (SECOND DEPT).
DEFENDANT, WHO WAS SUFFERING FROM MENTAL ILLNESS, WAS CONVICTED OF MURDER; THE JURY’S REJECTION OF DEFENDANT’S “EXTREME EMOTIONAL DISTURBANCE” DEFENSE WAS AGAINST THE WEIGHT OF THE EVIDENCE, CONVICTION REDUCED; THE STRONG DISSENT ARGUED DEFENSE COUNSEL WAS INEFFECTIVE IN FAILING TO SUBMIT EVIDENCE OF DEFENDANT’S MENTAL ILLNESS AT THE SUPPRESSION HEARING (SECOND DEPT).
Failure to File Proof of Service Is a Procedural Irregularity Which Can Be Cured
EVIDENCE DEFENDANT HAD PREVIOUSLY BEEN CONVICTED OF STEALING A CAR SHOULD NOT HAVE BEEN ADMITTED TO SHOW KNOWLEDGE AND INTENT IN THIS CAR THEFT CASE, KNOWLEDGE AND INTENT CAN BE INFERRED FROM THE ACT, ERROR HARMLESS HOWEVER (SECOND DEPT).
IF THE NOTE OF ISSUE HAS BEEN VACATED, THE CPLR 3404 REQUIREMENTS FOR RESTORING THE ACTION TO THE CALENDAR DO NOT APPLY; THERFORE THE MOTION TO RESTORE NEED NOT BE MADE WITHIN A YEAR AND NEED NOT DEMONSTRATE A MERITIORIOUS CAUSE OF ACTION, REASONABLE EXCUSE, NO INTENT TO ABANDON, AND LACK OF PREJUDICE TO DEFENDANT (SECOND DEPT).
THE EVIDENCE OF “PHYSICAL INJURY” WAS LEGALLY INSUFFICIENT, ASSAULT 2ND CONVICTION REVERSED (SECOND DEPT).

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