Niagara Mohawk Power Corp. v. Town of Tonawanda Assessor

—Order unanimously reversed on the law without costs, motion granted, 1990, 1991 and 1992 appraisal reports stricken and 1990, 1991 and 1992 petitions dismissed. Memorandum: Supreme Court erred in failing to grant the motion of respondents the Town of Tonawanda, its Board of Assessment Review and its Assessor (Town) to strike petitioner’s 1990, 1991 and 1992 appraisal reports. The reports lack the requisite facts, figures and calculations by which the conclusions were reached (see, 22 NYCRR 202.59 [g] [2]). Without the appraisal reports, petitioner failed to make out a prima facie case of…