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SHORE HAVEN v. COMR. OF FIN.

93 A.D.2d 233 (1983)

Shore Haven Apartments No. 6, Inc., Appellant, v. Commissioner of Finance of the City of New York et al., Respondents In the Matter of Fred C. Trump (Ocean Terrace), Appellant, v. Commissioner of Finance of the City of New York et al., Respondents Southampton Apartments, Division of Shore Haven Apartments No. 3, Inc., Appellant, v. Commissioner of Finance of the City of New York et al., Respondents

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

April 18, 1983

Attorney(s) appearing for the Case

Demov, Morris, Levin & Shein (Scott E. Mollen and Eugene J. Morris of counsel), for appellants.

Frederick A.O. Schwarz, Jr., Corporation Counsel (Harvey I. Shiff and Leonard Olarsch of counsel), for respondents.

DAMIANI, J. P., GIBBONS and GULOTTA, JJ., concur.

LAZER, J.

In these consolidated tax certiorari proceedings covering three successive tax years commencing 1977-1978, petitioners seek review of the assessment of three apartment house properties which lie in comparable but different middle class areas of Brooklyn. Since the properties are of the income producing variety, the referee appropriately relied on the capitalization of income approach, but a pivotal...

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