MATTER OF ZAPPALA v. HANN


175 A.D.2d 596 (1991)

In the Matter of Frank J. Zappala, Jr., Doing Business as Military Packard Enterprises, Appellant, v. Richard Hann, as Assessor of The Town of Niagara, et al., Respondents, and Niagara-Wheatfield School District, Intervenor-Respondent. (Appeal No. 2.)

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

July 12, 1991


Order unanimously affirmed without costs.

Memorandum:

Petitioner appeals from an order denying his motion for a new trial in these tax certiorari proceedings on the ground of newly discovered evidence (CPLR 5015 [a] [2]). Petitioner challenged the tax assessments on the subject property for the tax years 1983-1987 (see, RPTL art 7). A trial was conducted before a Judicial Hearing Officer (JHO) in April, 1988, and the JHO's decision, findings of fact...

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