Spain, J.
Petitioner is the owner of a single-family residence on a 4.48-acre parcel located along State Route 9J in the Town of Stuyvesant, Columbia County. The house is a brick colonial—Circa 1803—with a view of the Hudson River and the distant Catskill Mountains. The property was assessed by respondent to have a fair market value of $900,000 for the 1999 and 2000 tax years.
On July 27, 1999, petitioner commenced this proceeding to review the...
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