HIDDEN FOREST HOMES, INC. v. BD. OF ASSESSORS OF THE TOWN OF CAMPBELL


139 A.D.2d 924 (1988)

Hidden Forest Homes, Inc., Appellant, v. Board of Assessors of the Town of Campbell, Respondent

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

April 8, 1988


Order unanimously affirmed without costs.

Memorandum:

Petitioner appeals from an order confirming respondent's 1985-1986 tax year assessment of petitioner's mobile home trailer park. Petitioner argues that respondent improperly included in the valuation of the property the "book value" of the individual mobile homes affixed to the property and owned by the tenants. Petitioner's claim is specifically refuted by statute (Real Property Tax Law § 102 [12...

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