LAZY ACRES v. CAPE VINCENT


122 Misc.2d 215 (1983)

In the Matter of Lazy Acres Park, Inc., Petitioner, v. Town of Cape Vincent et al., Respondents.

Supreme Court, Jefferson County.

August 31, 1983


Attorney(s) appearing for the Case

Quimby, Gosier & Hrabchak for respondents. Carlisle & Lumb for petitioner.


JOHN R. TENNEY, J.

Respondents have moved for an order pursuant to CPLR 4403 confirming the report of the referee in this tax assessment proceeding. The subject property is operated as a seasonal mobile home park and is improved by 75 trailer sites with underground water, sewer and electrical connections.

Respondents' appraiser gave evidence for only two of the four years in question, 1980 and 1981. He contended the market data approach was best...

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