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MATTER OF CARRIAGE HOUSE MOTOR INN, INC. v. CITY OF WATERTOWN

136 A.D.2d 895 (1988)

In the Matter of Carriage House Motor Inn, Inc., Appellant, v. City of Watertown et al., Respondents

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

January 29, 1988

Order affirmed without costs.

Memorandum:

In this appeal from an order dismissing the petition in a RPTL article 7 tax certiorari proceeding, petitioner argues that the trial court applied an incorrect standard of proof to overcome the presumption of validity of the assessments. In Matter of Barker's Stores v Board of Review (74 A.D.2d 994), this court stated that "[r]eal property assessments are presumed valid and...

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