Vim Construction Co. v. Board of Assessors

OPINION OF THE COURT

This proceeding seeks review of assessed values for the tax years 1976/1977 and 1977/1978. Special Term dismissed the petition. In its decision the court stated:

“The Tax Assessor of the Town of Huntington arrived at an assessed valuation of $59,850.00 with reference to Petitioner’s property for each of the tax years in question. The Petitioner’s appraiser, on the other hand, arrived at an assessed valuation of $3,656.00 for each of the subject tax *538years. The Respondents, at the trial of this action agreed to utilize the same equalization rate used by Petitioner. The…