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MATTER OF GUILDERLAND CTR. NURSING HOME, INC. v. TOWN OF GUILDERLAND BD. OF ASSESSMENT REVIEW

195 A.D.2d 902 (1993)

600 N.Y.S.2d 834

In the Matter of Guilderland Center Nursing Home, Inc., Appellant, v. Town of Guilderland Board of Assessment Review et al., Respondents. (And Another Related Proceeding.)

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

July 29, 1993

Yesawich Jr., J.

After its administrative appeals proved unsuccessful, petitioner, the owner and operator of a nursing home in the Town of Guilderland, Albany County, brought these two RPTL article 7 proceedings to challenge its 1989 and 1991 real property tax assessments. A joint bench trial was held at which petitioner offered the testimony of Gerald Patrick, who had appraised the property on the basis of...

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