Four 20 Tenants Corp. v. Board of Assessors

In a consolidated proceeding pursuant to Real Froperty Tax Law article 7 to review real property tax assessments for the tax years 1996/97 through 2002/03, the petitioner appeals from an order and judgment (one paper) of the Supreme Court, Nassau County (O’Connell, J.), entered January 4, 2005, which, after a nonjury trial, in effect, denied the petition and dismissed the proceeding.

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

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