Petitioner, the owner of an unimproved parcel of land in the Town of Canaan, Columbia County, commenced this proceeding pursuant to RPTL article 7 challenging her 1992 assessment as excessive and unequal. According to her petition, petitioner received a notice of tentative valuation of the parcel in question in the amount of $171,000; alleging that said valuation was predicated upon an erroneous size of 32 acres, she advised respondents that...
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