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PIAZZA v. TOWN ASSESSOR OF THE TOWN OF PORTER

16 A.D.2d 863 (1962)

Salvatore J. Piazza, Doing Business as Ransomville General Hospital, Respondent, v. Town Assessor of the Town of Porter, Appellant

Appellate Division of the Supreme Court of the State of New York, Fourth Department.

May 10, 1962

Order unanimously reversed, without costs of this appeal to either party, and a new trial granted.

Memorandum:

The finding of the trial court that petitioner's hospital building had depreciated $399,088.80 in value (45% of its reproduction cost) as a result of functional obsolescence is against the weight of the evidence. "Functional obsolescence is loss of value brought about by failure or inability to deliver full service. It includes * * * any loss of value...

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