Mugglin, J.
Petitioner challenges, as excessive, the tax assessments for 1996 and 1997 levied on her single-family residence located in an exclusive gated residential development in the Town of Colonie, Albany County. At trial, both parties stipulated to the admission of their respective appraisal reports. Petitioner's evidence consisted of the testimony of her appraiser, Mark Chestnut, and his summary appraisal report, which fixed the fair market value of petitioner...
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