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XEROX CORP v. ROSS

71 A.D.2d 84 (1979)

In the Matter of Xerox Corporation, Appellant, v. Frances Ross, as Assessor of The Village of Webster, et al., Respondents In the Matter of Xerox Corporation, Appellant, v. Roy J. Sanger, as Assessor of The Town of Webster, et al., Respondents

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

November 16, 1979

Attorney(s) appearing for the Case

Harris, Beach, Wilcox, Rubin & Levey (James M. Hartman and Edward H. Fox of counsel) and Davidson, Fink, Cook & Gates (Douglas S. Gates of counsel), for appellant.

Robert L. Burkwit (David Levy of counsel), for Frances Ross and another, respondents.

Herbert Stern (Levy, Feldman & Licata, P. C., by David Levy of counsel), for Roy J. Sanger and another, respondents.

CARDAMONE, J.P., SCHNEPP and DOERR, JJ., concur; WITMER, J., not participating.

MOULE, J.

In this tax certiorari proceeding involving assessments for the tax years 1972 through 1975 inclusive, the issue presented for review is whether Xerox's market data appraisal is the proper method of valuation for Xerox's research, manufacturing and warehousing complex in the Town and Village of Webster, New York.

The Xerox complex comprises 55 buildings on 1,032 acres of land. The buildings contain...

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