Petitioners are the owners of 239.7 acres of nonresidential/forest real property in the Town of Shandaken, Ulster County. In April 1989, petitioners received notice that their property had been reassessed from $54,000 to $96,000. Petitioners filed a complaint with respondent Board of Assessment Review of the Town of Shandaken (hereinafter the Board) seeking a review of their reassessment on the grounds that they had been assessed at a higher...
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