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MATTER OF R.J. TAYLOR BUILDERS, INC. v. CITY OF SARATOGA SPRINGS BOARD OF ASSESSMENT REVIEW

263 A.D.2d 829 (1999)

694 N.Y.S.2d 219

In the Matter of R.J. TAYLOR BUILDERS, INC., Appellant, v. CITY OF SARATOGA SPRINGS BOARD OF ASSESSMENT REVIEW, Respondent. (And Another Related Proceeding.)

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

Decided July 22, 1999.

Mikoll, J.

Petitioner commenced two tax certiorari proceedings seeking review of the tax assessments on its property in the City of Saratoga Springs, Saratoga County. The first petition, filed in September 1996, related to the 1996 tax year and sought review of assessments on 21 building lots; the second petition, filed in September 1997, sought review of 15 of the same lots for the 1997 tax year.

According to petitioner, at a preliminary conference in December...

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