2375 Ocean Owners Corp. v. Commissioner of Finance

In consolidated proceedings pursuant to Real Property Tax Law article 7 to review real property tax assessments for tax years 1993/1994 through 1997/1998, the petitioner appeals from an order and judgment (one paper) of the Supreme Court, Kings County (Pesce, J.), dated April 29, 2004, which, after a nonjury trial, denied the petitions and dismissed the proceedings.

Ordered that the order and judgment is affirmed, with costs.

Contrary to the petitioner’s contention, the Supreme Court *675properly determined that the petitioner failed to demonstrate, by a preponderance of the evidence, that the…