MATTER OF CARRIAGE HOUSE MOTOR INN, INC. v. City of Watertown

Callahan, J. P., and Balio, J.

(dissenting). We agree with the majority that the presumptive validity of an assessment is overcome when the petitioner presents substantial evidence that the assessment was excessive, but we conclude that petitioner satisfied that burden and that the judgment should be reversed.

In making its independent determination that petitioner failed to rebut the presumption of validity, the majority does not reveal any factual findings or analysis to support its conclusion. This omission is significant because (1) the trial court made an erroneous finding regarding the…