Levin Properties v. Assessor of Village of Pelham Manor

In consolidated tax certiorari proceedings pursuant to Real Property Tax Law article 7 to review certain real property assessments made by the Village of Pelham Manor and the Town of Pelham with respect to property owned by the petitioner Levin Properties, the Assessor of the Village of Pelham Manor and the Board of Assessment Review of the Village of Pelham Manor (in proceeding No. 1), and the Assessor of the Town of Pelham and the Board of Assessment Review of the Town of Pelham (in proceeding No. 2.), separately appeal from an order of the Supreme Court, Westchester County (Sullivan, J.),…