Cornell University v Board of Assessment Review
Posted: Fri Nov 27, 2020 1:56 am
A reason to opt out of New York State Real Property Tax Law 487
Review this with your legal team:
Solar arrays are taxable property under Real Property Tax Law 102(12)(b) as structures erected upon, under, or above the land or affixed thereto. Solar arrays can be removed with relative ease. The ease of removal is not determinative of permanency. It is the developers intent for the system to be permanent over the lifetime of the agreement that is determinative.
Matter of Cornell Univ. v Board of Assessment Review
Justia 13 November 2020
https://law.justia.com/cases/new-york/a ... 00339.html
“A solar array system at Cornell University counts as property that’s subject to real property tax, a New York state appeals court said Thursday in reversing a lower court decision….”
Nani, James. Law 360 Tax Authority 20 August, 2020.
Matter of Cornell Univ. v Board of Assessment Review
Justia 20 August 2020
https://law.justia.com/cases/new-york/a ... 00339.html
Review this with your legal team:
Solar arrays are taxable property under Real Property Tax Law 102(12)(b) as structures erected upon, under, or above the land or affixed thereto. Solar arrays can be removed with relative ease. The ease of removal is not determinative of permanency. It is the developers intent for the system to be permanent over the lifetime of the agreement that is determinative.
Matter of Cornell Univ. v Board of Assessment Review
Justia 13 November 2020
https://law.justia.com/cases/new-york/a ... 00339.html
“A solar array system at Cornell University counts as property that’s subject to real property tax, a New York state appeals court said Thursday in reversing a lower court decision….”
Nani, James. Law 360 Tax Authority 20 August, 2020.
Matter of Cornell Univ. v Board of Assessment Review
Justia 20 August 2020
https://law.justia.com/cases/new-york/a ... 00339.html