Petitioners, owners of 15 parcels of land in the Town of Hardenbugh, filed a complaint with the board of assessment review seeking a reduction of the assessments on their 15 parcels for the year 1977 based on four grounds, including overvaluation and inequality. The board rejected petitioners' claims. Thereafter this proceeding was commenced pursuant to article 7 of the Real Property Tax Law to review the assessments, again alleging, among other things, overvaluation and...
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