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MATTER OF FMC CORP. v. UNMACK

242 A.D.2d 904 (1997)

662 N.Y.S.2d 907

In the Matter of FMC Corporation (Peroxygen Chemicals Division), Respondent-Appellant, v. David Unmack, as Assessor of Town of Tonawanda, et al., Appellants-Respondents, et al., Intervenor-Respondent

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

September 30, 1997

Judgment unanimously reversed on the law without costs and petitions dismissed.

Memorandum:

Petitioner commenced these consolidated proceedings pursuant to article 7 of the Real Property Tax Law challenging as excessive respondents' assessments of its property for the 1992 through 1994 tax years. The subject property is an industrial complex consisting of 15 buildings on a 12-acre site adjacent to the Niagara River in the Town of Tonawanda. From the time the...

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