MATTER OF RUSCIANO & SON CORP. v. ROCHE


118 A.D.2d 861 (1986)

In the Matter of Rusciano & Son Corp., Appellant, et al., Petitioners, v. William E. Roche, as Assessor, et al., Respondents. (Proceeding No. 1.) In the Matter of Rusciano & Son Corp., Appellant, et al., Petitioners, v. Richard R. Blessing, as Assessor, et al., Respondents. (Proceeding No. 2.)

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

March 31, 1986


Judgment affirmed, with one bill of costs.

At the trial of the instant tax certiorari proceedings, the appellant's appraiser conceded that he had made subjective mental adjustments to both the actual and comparable leases which he used to determine the value of the income-producing buildings situated upon the appellant's real property. He further admitted that these adjustments had not been addressed in the appraisal report which was introduced into evidence, even...

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