Wallace v. Tompkins County Board of Assessment Review

•— Appeal from an order of the Supreme Court at Special Term (Bryant, J.), entered August 10, 1982 in Tompkins County, which, in a proceeding pursuant to article 7 of the Real Property Tax Law, denied petitioners’ motion for partial summary judgment. Petitioners, owners of property located at 105 Cherry Street, Ithaca, New York, protested the assessment of their property to the Tompkins County Board of Assessment Review. They assert that certain machinery and equipment owned by Wallace Steel, Inc., a scrap metal processor which operates a business at this location, has been improperly…