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MATTER OF GARDEN CITY PLAZA ASSOCIATES, LTD. v. MAYOR OF THE INCORPORATED VILLAGE OF GARDEN CITY

302 A.D.2d 384 (2003)

754 N.Y.S.2d 661

In the Matter of GARDEN CITY PLAZA ASSOCIATES, LTD., Respondent, v. MAYOR OF THE INCORPORATED VILLAGE OF GARDEN CITY et al., Appellants.

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

Decided February 3, 2003.

Ordered that the judgment is reversed, on the law and the facts, with costs, the petitions are denied, and the proceeding is dismissed on the merits.

By separate petitions, later consolidated, the petitioner sought to review real property tax assessments of certain property for the tax years 1997/1998 through 2000/2001. In support of its claim that the subject property was over-valued for the tax years at issue, the petitioner...

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