It is rare to have an opportunity to write about a decision involving a tax certiorari proceeding. The decision, Matter of Hempstead Country Club v. Board of Assessors, 2013 N.Y. App. Div. LEXIS 7156, a 19-page decision decided Nov. 6, 2013, was authored by Justice Thomas A. Dickerson. I had the benefit of actually being in the Appellate Division, Second Department, to argue another matter and enjoyed listening to oral argument of this appeal. What was involved was a challenge to tax assessments made on 123 acres of property in Nassau County used as a private, not-for-profit golf course.
The consolidated proceedings were tried in Nassau County Supreme Court before Justice Stephen A. Bucaria who granted the petitions awarding reductions in the assessments, 2010 N.Y. Misc. LEXIS 3281 (2010). Bucaria’s erudite decision contained a complete discussion of the leading cases in each department which accepted the “assessor’s formula” as well as a review of all prior decisions on the valuation of private golf courses.
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