MATTER OF BUFFALO HOTEL DEV. VENTURE v. TANZELLA


184 A.D.2d 1030 (1992)

In the Matter of Buffalo Hotel Development Venture, Appellant, v. Joseph Tanzella, as Commissioner of Assessments of The City of Buffalo, et al., Respondents, and County of Erie, Intervenor-Respondent

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

June 25, 1992


Order unanimously reversed on the law with costs and petitions granted in accordance with the following Memorandum: "In determining whether [petitioner's] initial burden was established, the court was obliged to consider all of the evidence, including the proof adduced by [respondents]" (National Bank v Systems Home Improvement, 69 A.D.2d 557, 562, affd 50 N.Y.2d 814). When respondents presented...

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