MATTER OF BENSON v. TOWN OF SAUGERTIES


174 A.D.2d 939 (1991)

In the Matter of Doris Benson, Petitioner, v. Town of Saugerties, Respondent

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

June 20, 1991


It is the taxpayer's burden to make out a prima facie case that a tax assessment is erroneous (Matter of General Motors Corp. Cent. Foundry Div. v Assessor of Town of Massena, 146 A.D.2d 851, lv denied 74 N.Y.2d 604). Here, having found, inter alia, that two of the sales upon which petitioner's expert relied in preparing his appraisal were not comparable to the subject property, the Hearing Officer properly rejected...

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