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MATTER OF PYRAMID CROSSGATES COMPANY v. BOARD OF ASSESSORS OF THE TOWN OF GUILDERLAND

287 A.D.2d 866 (2001)

731 N.Y.S.2d 301

In the Matter of PYRAMID CROSSGATES COMPANY et al., Appellants-Respondents, v. BOARD OF ASSESSORS OF THE TOWN OF GUILDERLAND et al., Respondents-Appellants.

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

Decided October 18, 2001.

Mercure, J. P.

Petitioner Pyramid Crossgates Company (hereinafter PCC) owns a shopping mall located in the Town of Guilderland, Albany County. PCC commenced these consolidated proceedings for review of the real property tax assessments on its mall properties for the tax years 1993-1994, 1994-1995 and 1995-1996. Because PCC's income-producing property was to be valued by the income approach, PCC provided respondents with a statement of the income and expenses on the...

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