Rosewood Property Co. v. Board of Assessment Review for Town of Hamburg

Appeal from a judgment of Supreme Court, Erie County (Doyle, J.), entered August 30, 2002, which reduced the assessment for the subject property for the tax year 1997-1998 and declined to reduce the assessments for the tax years 1998-1999, 1999-2000 and 2000-2001.

It is hereby ordered that the judgment so appealed from be and the same hereby is unanimously affirmed without costs.

Memorandum: Petitioner appeals from a judgment confirming the Referee’s report in this tax certiorari case. We agree with Supreme Court that petitioner failed to meet its burden of establishing by a preponderance of…