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SOUTH BAY v. BD. OF ASSESSORS

108 A.D.2d 493 (1985)

In the Matter of South Bay Development Corp., Respondent, v. Board of Assessors and/or The Assessor of the County of Nassau et al., Appellants

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

May 20, 1985

Attorney(s) appearing for the Case

Edward G. McCabe, County Attorney (Robert T. Bloom of counsel), for appellants.

Costigan, Hyman, Hyman & Martone, P. C. (Jay M. Herman and M. Allan Hyman of counsel), for respondent.

MOLLEN, P. J., TITONE and THOMPSON, JJ., concur.

WEINSTEIN, J.

At issue are the permissible and appropriate methods for valuing condominium properties for real estate tax assessment and review purposes.

The subject 65,750-square-foot property is located in the Incorporated Village of Freeport, Nassau County. The parcel is improved with a 61-unit, four-story and penthouse condominium apartment house and a detached two-story one-family superintendent...

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