Snow v. City of Rochester

The principal issue in this case is whether an expert appraiser in a tax abatement appeal obtained an adequate cross section of real estate sales data to support his opinion that plaintiffs’ property was improperly assessed. The case was heard by a Master (Mayland H. Morse, Jr., Esq.), who ruled in favor of the plaintiffs. Defendant’s exceptions were transferred by Bean, J.

Plaintiffs own commercial property consisting of one block of old buildings in downtown Rochester. As of April 1, 1976, the property was assessed for $248,850. The taxes of $11,745.72 were paid under protest, an abatement…