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MATTER OF FARONE & SON, INC. v. SROGI

96 A.D.2d 711 (1983)

In the Matter of Farone & Son, Inc., Appellant, v. Robert Z. Srogi, as Commissioner of Assessment & Taxation of The City of Syracuse, et al., Respondents

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

July 11, 1983

Judgment unanimously affirmed, without costs.

Memorandum:

In this tax certiorari proceeding involving the fair market value of a funeral home, the trial court correctly found that petitioner failed to present proper evidence of overvaluation. Petitioner's first appraisal was properly rejected because it assumed a highest and best use other than the existing use. "Property is assessed for tax purposes according to...

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