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Archive | Burden of Proof

October 5, 2021

Recent Purchase Sinks a Tax Assessment Reduction Try

Thanks to Daniel Sciannemeo, MAI for providing a recent decision by the Honorable E. Loren Williams (Westchester Supreme Court) in Cedar Manor Acquisition LLC v The Assessor of the Town of Ossining.  (Index No. 62538/2020; Filed 9/28/21). In a well written decision, Justice Williams discussed the effort to reduce the taxes on property which was a nursing home business enterprise.  The property sold for $23,715,000 which included the purchase price of the real estate and the business enterprise.  The transfer tax form filed with the County Clerk indicated that the… read more

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Posted in Burden of Proof, Real Estate Assessments, Recent Purchase Price
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May 21, 2019

THE STANDARD OF REVIEW OF A VALUATION CASE ON APPEAL AND JUDICIAL BIAS

          On appeal of a condemnation or tax certiorari case what exactly is the Appellate Court standard of review?  The answer is not that simple.  Most decisions reviewing a valuation cause will state that since the matter before it was a bench trial, the Appellate Division may render the Judgment it finds warranted by the facts, taking into account the fact that the trial court had the advantage of seeing the witnesses.  Northern Westchester Professional Park Associates v Bedford, 60 NY2d 492 (1983).  Stated another way, where the trial court’s… read more

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Posted in Burden of Proof, Standard of Review, Uncategorized
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December 19, 2018

IT’S TIME TO PUT AN END TO THE BIAS IN FAVOR OF CONDEMNORS

We recently read a decision from the Court of Claims where the following statement is found “… all considered with the understanding that the burden of proof is establishing an entitlement to substantial compensation rests with claimant (see Andrews v State of New York, 137 AD2d 952, 953 (3d Dept).” Cardinal Development Properties, Ltd. v The State of New York, Claim No. 120333, Decision Filed December 18, 2018, J. Hudson. Why would a Court of Claims Judge believe that this is true in a de jure appropriation? In other words,… read more

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Posted in Burden of Proof, Condemnation, Inverse Condemnation
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June 20, 2018

CAREFUL JUDGE – THAT CONDEMNATION IS CONSTITUTIONALLY PROTECTED

We have written on this subject before, but somehow some judges do not get it.  A condemnation proceeding is not like private litigation.  A condemnation claim is the enforcement of a constitutional mandate that just compensation be paid. Even if the claimant fails in the burden of proof, it is not that he will be non-suited and receive no compensation.  Rather, in this worst-case scenario, the claimant will simply receive the amount proven by the condemnor.  In New York, the burden of proof is on the court to assure that… read more

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Posted in Burden of Proof, Offer & Compensation, Trial Preparation
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