Hidden Forest Homes, Inc. v. Board of Assessors of Campbell

— Order unanimously affirmed without costs. Memorandum: Petitioner appeals from an order confirming respondent’s 1985-1986 tax year assessment of petitioner’s mobile home trailer park. Petitioner argues that respondent improperly included in the valuation of the property the "book value” of the individual mobile homes affixed to the property and owned by the tenants. Petitioner’s claim is specifically refuted by statute (Real Property Tax Law § 102 [12] [g]) and case law (New York Mobile Homes Assn. v Steckel, 9 NY2d 533, 537, 539, mot to amend remittitur granted 10 NY2d 814, appeal dismissed…