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MATTER OF NEW COBLESKILL ASSOCIATES, L. P. v. ASSESSORS OF THE TOWN OF COBLESKILL

280 A.D.2d 745 (2001)

720 N.Y.S.2d 231

In the Matter of NEW COBLESKILL ASSOCIATES, L. P., Appellant, v. ASSESSORS OF THE TOWN OF COBLESKILL et al., Respondents. (And Another Related Proceeding.)

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

Decided February 1, 2001.

Peters, J.

In November 1994, petitioner purchased a shopping center located in the Town of Cobleskill, Schoharie County (hereinafter the property), for $3.1 million. In both 1996 and 1997, the two years under review, the property's assessed valuation, for taxation purposes, was $4,629,900. Upon petitioner's challenge to those assessments, Supreme Court appointed a Referee to hear and report on the matter.

At the hearing, petitioner offered the testimony of...

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