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MATTER OF PERRY v. MALCOLM

97 A.D.2d 962 (1983)

In the Matter of Donald A. Perry et al., on Behalf of Themselves and All Other Real Property Owners in The County of Niagara Similarly Situated, Appellants, v. Howard Malcolm, as Town Assessor of The Town of Hartland, et al., Respondents

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

November 4, 1983

Judgment unanimously affirmed, with costs.

Memorandum:

Special Term properly dismissed the petition in this CPLR article 78 proceeding brought to invalidate the assessment rolls of all 12 towns in Niagara County. In substance, the petitioners allege that agricultural lands are substantially overassessed because the assessments fail to take into account soil surveys prepared by the United States Department of Agriculture and the agricultural values per acre...

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