Final order, entered on or about July 2, 1959, reducing assessments, reversed, on the law and the facts and assessments reinstated, with $20 costs and disbursements to the appellants.
The property involved in this proceeding is the Hotel Pierre. The taxpayer contended that the proper method of valuation for this largely residential hotel was its rental value to a single tenant who would operate the hotel and that this should be capitalized on a 6% basis for the value...
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