Judgment reversed, on the law, without costs or disbursements, and matter remitted to Special Term for a new determination in accordance herewith.
The subject property is an unimproved 21.91-acre parcel located in the Town of Ossining. The total assessed value for each of the three years under review was $192,300. The equalization rates, as stipulated by the parties, were 52.42% for 1975, 49.77% for 1976 and 46.17% for 1977. Petitioners' expert valued the property...
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