City of New York v. Assessors of the Town of Tompkins

OPINION OF THE COURT

Yesawich Jr., J.

Petitioner owns 12 separately assessed parcels of land in the Town of Tompkins, Delaware County. This land forms part of petitioner’s drinking water reservoir system and represents approximately 24% of the Town’s area. Charging unequal and illegal tax assessment of 11 contiguous parcels for the tax years 1987, 1988 and 1989, petitioner brought three proceedings pursuant to RPTL article 7 against respondents seeking review and reduction of those assessments. The 11 parcels in issue constitute roughly 40% of the Town’s entire assessed value.

To prove…