Palomaki v. Assessors

OPINION OF THE COURT

D. Bruce Crew, III, J.

By separate petitions in these proceedings the petitioners seek a review of tax assessments levied on their respective properties in the Town of Van Etten, New York, for the years 1982 and 1983.

Initially, the court must deal with a legal issue before proceeding to the merits. Petitioners seek to preclude respondents from offering evidence of value of the subject premises through their assessor. Petitioners retained an appraiser for the purpose of appraising the subject property and thereafter filed their appraisal report with the Administrative Judge…