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MATTER OF MORLEY v. TOWN OF OSWEGATCHIE

152 A.D.2d 862 (1989)

In the Matter of William F. Morley, Jr., et al., Doing Business as Morley's Mobile Park, Appellants, v. Town of Oswegatchie et al., Respondents

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

July 20, 1989

Levine, J.

Petitioners own a mobile home park in the Town of Oswegatchie, St. Lawrence County. They rent lots to the occupant/owners of the mobile homes located in petitioners' park. Petitioners challenge the 1983 through 1986 local real property tax assessments on the mobile home park, which were based upon the aggregate values on the land and the mobile homes situated thereon. It is petitioners' contention that the inclusion in the assessment of the...

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