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MATTER OF FOURTH GARDEN PARK v. ASSESSOR OF THE TOWN OF RIVERHEAD

271 A.D.2d 531 (2000)

705 N.Y.S.2d 679

In the Matter of FOURTH GARDEN PARK, Appellant, v. ASSESSOR OF THE TOWN OF RIVERHEAD, Respondent.

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

Decided April 10, 2000.

Ordered that the order and judgment is affirmed, with costs.

In valuing the individual mobile homes in the subject mobile home park, the trial court properly relied upon the appraisal of the respondent's expert. That appraisal used comparable sales of mobile homes in the area of the instant property, unlike the petitioner's appraisal, which relied upon a pricing guide describing retail sales in the entire New York, New Jersey, and Pennsylvania region (see generally...

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