MATTER OF COHEN & BRESLIN REALTY v. BD. OF ASSESSORS


200 A.D.2d 744 (1994)

607 N.Y.S.2d 82

In the Matter of Cohen and Breslin Realty, Appellant, v. Board of Assessors et al., Respondents

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

January 31, 1994


Ordered that the judgment is affirmed, with costs.

The Supreme Court did not err in rejecting the petitioner's appraisal. The court's determination of land value was based upon market data contained in the petitioner's appraiser's report concerning comparable sales of vacant land (cf., Matter of Habern Realty Co. v Tax Commn., 102 A.D.2d 302, 306). Based on its finding of land value, it was not improper for the Supreme...

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