Adcor Realty Corp. v. Srogi

Order and judgment unanimously affirmed, with costs. Memorandum: Respondent appeals from an order and judgment reducing the tax assessment for the years 1972 through 1975 on certain property located at 400-428 South Salina Street in Syracuse, New York. The subject property, presently operated as a department store, is partially owned by petitioner and partially leased to it by the City of Syracuse. We find no merit to respondent’s contention that the admission into evidence of certain nationwide statistical abstracts of department store percentage leases which were at least indirectly relied…