The property involved is situated at the corner of North Pearl Street and Steuben Street in the city of Albany, and known as No. 60 North Pearl Street. It formerly housed two rent-paying stores and the Y. M. C. A. The buildings are old but of substantial construction. The premises were purchased in 1945 for $150,000, although subsequently a mortgage of $200,000 was placed thereon. Relator's expert testified that the fair market value of the property at the date of the assessment...
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