F. W. Woolworth Co. v. Commission of Taxation & Assessment

Staley, Jr., J.

Under consideration are four appeals from judgments reducing the assessed valuations of respondents’ respective properties for the tax years 1963 and 1964, in proceedings instituted under article 7 of the Real Property Tax Law. Respondent Woolworth owned the property at 14-18 Margaret Street and respondent Kresge owned property located at 10-12 Margaret Street in the City of Plattsburgh, New York, that street being the main business street in the city. Both properties were owner occupied and used as retail stores. Woolworth’s assessment for the year 1963 was as follows: Land,…