Stillwell Equipment Corp. v. Assessors

—In a tax certiorari proceeding pursuant to Real Property Tax Law article 7, the appeal is from an order and judgment (one paper) of the Supreme Court, Westchester County (Orlando, J.H.O.), entered July 10, 1997, which, inter alia, reduced the petitioners’ real property tax assessment for the tax year 1995 to $38,500.

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

The Supreme Court correctly determined that the assessed value of the subject property should be $38,500, in accordance with its use as a warehouse. “Property is assessed for tax purposes according to its condition on…