Samuels v. Town of Clarkson

— Order unanimously affirmed, without costs. Memorandum: Plaintiffs appeal from a Special Term order which granted the motion of defendant Cole-Layer-Trumble Co., Inc. (Cole), made pursuant to CPLR 3211 (subd |a], par 7) for an order dismissing their complaint for failure to state a cause of action. Section 572 of the Real Property Tax Law authorizes the taxing authority to utilize the assistance of experts to appraise the value of property in the assessment of real property. The assessment process would be invalid if the assessors merely accepted the figures supplied by outside appraisers…