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MATTER OF SARATOGA HARNESS RACING, INC. v. WILLIAMS

241 A.D.2d 655 (1997)

659 N.Y.S.2d 938

In the Matter of Saratoga Harness Racing, Inc., Respondent-Appellant, v. Joseph Williams, as Assessor of The City of Saratoga Springs, et al., Appellants-Respondents. (And Another Related Proceeding.)

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

July 10, 1997

Mikoll, J. P.

Petitioner is the owner of a 163.33-acre parcel of land in the City of Saratoga Springs, Saratoga County, containing a one-half mile oval harness horse race track, grandstand, clubhouse, paddock, stables, dormitories, barns, administration building, restaurants, maintenance and other accessory buildings, a one-half mile training track and a jogging track. The instant tax certiori proceedings seek judicial review of property tax assessments...

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