Kishor Patel-Fredonia Motel, Inc. v. Town of Pomfret

—Order unanimously affirmed without costs. Memorandum: Petitioner commenced these consolidated proceedings pursuant to article 7 of the Real Property Tax Law challenging as excessive respondents’ assessments of its property for the 1994 and 1995 tax years. At trial, petitioner presented evidence of the sale of the subject property in 1992, along with the appraisal of an expert utilizing the three traditional methods for determining market value: comparable sales, capitalization of income and reproduction cost less depreciation (see, Matter of Allied Corp. v Town of Camillus, 80 NY2d 351, 356,…