Bach v. State

Judgment unanimously modified on the law and as modified affirmed with costs to claimants, in accordance with the following memorandum: We agree with the court’s determination of the value of the property before consideration of its tax-exempt status.

We modify the judgment, however, by increasing the award by $21,512, representing the increased value of the land by reason of its tax-exempt status. We arrive at this amount by using the method of calculation used by claimants’ appraiser, who supplied the only evidence of the value of the tax exemption. The combined tax rate per thousand of…