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MATTER OF UNIVERSAL PACKAGING, INC. v. ASSESSOR OF THE CITY OF SARATOGA SPRINGS

259 A.D.2d 875 (1999)

686 N.Y.S.2d 241

In the Matter of UNIVERSAL PACKAGING, INC., Appellant, v. ASSESSOR OF THE CITY OF SARATOGA SPRINGS et al., Respondents. (And Three Other Related Proceedings.)

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

Decided March 11, 1999.

Mercure, J. P.

Petitioner owns a 221,923-square-foot manufacturing facility on a 39.39-acre parcel of land within an industrial park in the City of Saratoga Springs, Saratoga County. Petitioner brought the instant proceedings to challenge the tax assessment on the property for the 1994, 1995, 1996 and 1997 tax years which, after adjusting for the applicable equalization rate, reflected a fair market value of slightly in excess of $8 million for each of those tax years...

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