Singer Co. v. Tax Assessor

In four separate tax certiorari proceedings, two against the Village of Pleasantville and two against the Town of Mt. Pleasant, the same petitioner in each proceeding moves for leave to amend each of its petitions to allege and to set forth a lower fair market value of the property in question than the value alleged by the petitioner in both its grievances to the Board of Grievance Review of each municipality and in the original petitions in these article 7 of the Real Property Tax Law proceedings.

The motions are considered in one decision because the issues of fact and law are the same in…