PIERRE PELLATON APARTMENTS, INC. v. BD. OF ASSESSORS OF THE COUNTY OF NASSAU


42 A.D.2d 847 (1973)

Pierre Pellaton Apartments, Inc., Appellant, v. Board of Assessors of the County of Nassau, Respondents

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

August 6, 1973


Order reversed insofar as appealed from, without costs, and motion remitted to Special Term for further proceedings not inconsistent herewith.

As to the tax years 1966 through 1969, the order under review precludes petitioner from using the mandatory sample parcel method and, thus, trying the issue of ratio. In our opinion, Special Term was correct in holding that although subdivision 3 of section 720 of the Real Property Tax Law contains no time limitations for the...

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