Saratoga Harness Racing, Inc. v. Williams

Mikoll, J. P.

Cross appeals from an order and judgment of the Supreme Court (Keniry, J.), entered July 12, 1996 in Saratoga County, which partially granted petitioner’s applications, in two proceedings pursuant to RPTL article 7, to reduce the assessments of petitioner’s real property for the tax years 1993 and 1994.

In these tax certiorari proceedings, petitioner sought reduc*664tion of its real property tax assessment for the years 1993 and 1994. At trial petitioner’s expert, Eugene Albert, testified to values of $4.3 million and $3.8 million for the years 1993 and 1994, respectively, using a…