This consolidated proceeding was commenced by the petitioners seeking an order declaring erroneous the 1981 assessment of a portion of their real property, determining that the property be assessed at a rate of $4.10 or $4.11 per acre, and for further relief. The petitioners' suggested assessed valuation is based upon a per-acre assessment for 1979 when the parcels were given partial exemption pursuant to Real Property Tax Law §...
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