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MTR. OF VANADIUM CORP. v. BD. OF ASSESS.

50 Misc.2d 570 (1966)

In the Matter of Vanadium Corporation of America, Petitioner, v. Board of Assessors of the Town of Niagara et al., Respondents.

Supreme Court, Niagara County.

February 10, 1966

Attorney(s) appearing for the Case

Runals, Broderick, Shoemaker, Rickert, Runals & Vaughan (Clarence R. Runals of counsel), for petitioner. Richard C. Doherty for respondents.

FRANK J. KRONENBERG, J.

Vanadium Corporation of America has instituted proceedings to review the tax assessments upon its real property located in the Town and County of Niagara, New York, for the tax years 1957 to 1960, inclusive. The proceedings for the tax years 1957 and 1958 are brought pursuant to article 13 of the Tax Law; the 1959 and 1960 proceedings pursuant to article 7 of the Real Property Tax Law.

The overvaluations challenged in each...

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