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RADISSON ASSN. v. LONG

3 A.D.3d 135 (2003)

768 N.Y.S.2d 532

In the Matter of RADISSON COMMUNITY ASSOCIATION, INC., Appellant, v. DONALD J. LONG, as Acting Assessor of Town of Lysander, et al., Respondents, and BALDWINSVILLE CENTRAL SCHOOL DISTRICT, Intervenor-Respondent. (Appeal No. 1.)

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

November 21, 2003.

Attorney(s) appearing for the Case

Hancock & Estabrook, LLP, Syracuse (Ashley D. Hayes of counsel), for appellant.

Coulter, Ventre & McCarthy, L.L.P., Syracuse (Robert D. Ventre of counsel), for respondents.

O'Hara & O'Connell, Syracuse (James J. O'Connell of counsel), for intervenor-respondent.

PIGOTT, Jr., P.J., GREEN, SCUDDER and KEHOE, JJ., concur.

OPINION OF THE COURT

HAYES, J.

I

The issue presented in these appeals from tax certiorari proceedings is whether petitioner may seek a reduction in its assessments in a proceeding pursuant to RPTL article 7 below the amount requested in its complaints before respondent Board of Assessment Review (Board). We conclude that it may not.

II

In the spring of 1998, the assessor for the Town of Lysander determined to increase...

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