OPINION OF THE COURT
JAMES P. DAWSON, J.
These three cases were brought pursuant to RPTL article 7 challenging the 1995, 1996, and 1997 assessments on certain real property located in the Town of Westport. That property consists of 26.7 acres of land and a single-story ranch house and outbuildings with over 2,600 feet of shoreline on the banks of Lake Champlain. The cases were consolidated for trial and heard on May 30 through May 31, 2000. The petitioner...
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