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MATTER OF MOUNT HOUS. CO. v. RUBINO

89 A.D.2d 622 (1982)

In the Matter of Mount Housing Company, Respondent-Appellant, v. Evan A. Rubino, as Assessor of The City of Mount Vernon, et al., Appellants-Respondents

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

July 26, 1982

Judgment reversed, without costs or disbursements, and new trial granted.

The subject property consists of a 20-story apartment building comprising 288 units and a garage. The garage contains 63 parking spaces and there are an additional 55 outdoor parking spaces on the premises. In reaching its determination to reduce the tax assessment, Special Term followed the capitalization of net income approach to value, and relied on the actual rent collections for the calendar...

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