MATTER OF FMC CORP. v. UNMACK


254 A.D.2d 683 (1998)

678 N.Y.S.2d 426

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.

October 2, 1998


Upon remittitur from the Court of Appeals, judgment unanimously affirmed with costs.

Memorandum:

Supreme Court properly granted the petitions and reduced the assessments of petitioner's property for the 1992 through 1994 tax years. Petitioner demonstrated by a preponderance of the evidence that its property was overvalued by respondents for the tax years at issue. To establish the extent of the overvaluation, petitioner presented the testimony of an experienced...

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