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MATTER OF FEDERATED DEPARTMENT STORES, INC. v. BOARD OF ASSESSORS OF COUNTY OF NASSAU

299 A.D.2d 409 (2002)

749 N.Y.S.2d 730

In the Matter of FEDERATED DEPARTMENT STORES, INC. (VALLEY STREAM), Respondent, v. BOARD OF ASSESSORS OF COUNTY OF NASSAU, Appellant.

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

Decided November 12, 2002.

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

A review of the appraisal report prepared by the petitioner's appraiser reveals that it complies with 22 NYCRR 202.59 (g), as it contains a statement of the method of appraisal relied on, the conclusion as to value reached by the appraiser, and the facts, figures, and calculations by which that conclusion was reached. Further, at trial, the petitioner met its initial burden of coming forward with substantial...

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