It is hereby ordered that the judgment so appealed from be and the same hereby is unanimously affirmed without costs.
Memorandum:
Petitioners own property in respondent City of Rochester (City) that they purchased in August 2000 for $290,000, at which time the property had recently been reassessed for $135,000. City-wide reassessments had occurred in 1984, 1986, 1990, 1996 and 2000. After the office of respondent City Assessor received a copy of petitioners...
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