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MATTER OF CCB ASSOCIATES v. PENALE, JR.

266 A.D.2d 805 (1999)

698 N.Y.S.2d 382

In the Matter of CCB ASSOCIATES, Appellant, v. DOMINIC L. PENALE, JR., as Assessor of City of Niagara Falls, et al., Respondents. In the Matter of FRANK A. AMENDOLA, Appellant, v. DOMINIC L. PENALE, JR., as Assessor of City of Niagara Falls et al., Respondents.

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

Decided November 12, 1999.

Order and judgment unanimously modified on the law and facts and as modified affirmed with costs to petitioners in accordance with the following Memorandum: Petitioners, CCB Associates (CCB) and Frank A. Amendola, appeal from an order and judgment that granted the petition challenging the tax assessment for the year 1995 on the six-story Niagara Office Building in the City of Niagara Falls, formerly known as the Carborundum Center...

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