Manufacturers Hanover Trust Co. v. Tax Commission

Final order and judgment (one paper) entered March 21, 1967, herein appealed from, which reduced the assessments on petitioner’s realty for the tax years 1959-60 to 1966-67 inclusive, unanimously reversed on the law and the facts, and the assessments for such years are reinstated and confirmed, with $50 costs and disbursements to appellant. The burden of proving that the assessments were erroneous rests upon the petitioner (Matter of Peterson v. Board of Assessors of Town of Westport, 25 A D 2d 797). Petitioner has failed to demonstrate by substantial competent evidence that the property was…