Regency Realty Associates, LLC v. Board of Assessment Review
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtMalone Jr., J.
Appeal from a judgment of the Supreme Court (Ferradino, J.), entered May 13, 2009 in Saratoga County, which partially granted petitioner’s application, in a proceeding pursuant to RPTL article 7, to reduce the tax assessment on certain real property owned by petitioner.
Petitioner commenced this proceeding to challenge, as excessive, respondents’ 2006 tax assessment on petitioner’s 412-unit mobile home park located in the Town of Malta, Saratoga County. At trial, the parties conditionally stipulated to the admission of their respective appraisal reports, subject to cross-examination of their…
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