Grandview Heights Ass'n v. Board of Assessors of Greece

*902OPINION OF THE COURT

Robert J. Lunn, J.

This is an article 7 tax proceeding brought on pursuant to the Real Property Tax Law and tried before this court. Following the close of proofs, the parties submitted proposed findings of fact and conclusions of law and the court reserved decision. The sole issue in this real property tax assessment proceeding is the fair market value of the 16 parcels identified in petitioner’s article 7 petition as of January 1, 1996 and January 1, 1997. Each parcel contains between 46 and 65 feet of frontage on either Lake Ontario, Cranberry Pond or Long Pond. The…