Lakr Associates v. Board of Assessors for City of Poughkeepsie
Court: Appellate Division of the Supreme Court of the State of New York; January 12, 1997; New York; State Appellate Court
In a tax certiorari proceeding under RPTL article 7, an appeal was made from a November 9, 1995 order and judgment by the Supreme Court of Dutchess County, which reduced the assessment of the petitioner’s real property for the 1992 tax year. The judgment was affirmed with costs. The appraisal report submitted by the petitioner’s appraiser was found to comply with 22 NYCRR 202.59 (g), as it included the appraisal method used, the resulting value conclusion, and the supporting facts, figures, and calculations. The court addressed and dismissed the appellants’ additional arguments as meritless. Judges Mangano, Bracken, Copertino, and Pizzuto concurred with the decision.