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MATTER OF NOSTRA REALTY CORP. v. TAX COMM'N OF THE CITY OF NEW YORK

90 A.D.2d 454 (1982)

In the Matter of Nostra Realty Corporation, Appellant, v. Tax Commission of the City of New York, Respondent

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

October 7, 1982

In this tax certiorari proceeding, the two appraisers used different methods in arriving at the value of the property. Petitioner's appraiser used the capitalization method in valuing the property from $650,000 (1970/1971) to $700,000 (1978/1979). The respondent's appraiser, relying principally upon a 1968 sale of the property for $1,600,000, valued the property from $1,025,000 (1970/1971) to $1,100,000 (1978/1979). Special Term, without stating reasons, confirmed assessments...

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