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NIKSUS REALTY v. ASSESSOR

3 Misc.3d 267 (2004)

772 N.Y.S.2d 798

NIKSUS REALTY LLC, Petitioner, v. ASSESSOR OF THE TOWN OF GREENBURGH et al., Respondents.

Supreme Court, Westchester County.

February 11, 2004.

Attorney(s) appearing for the Case

Griffin, Coogan & Veneruso, P.C., Bronxville (William E. Sulzer of counsel), for petitioner.

Susan A. Mancuso, Town Attorney, Elmsford, for respondents.

Schroder & Strom LLP, Mineola (Robert N. Goldstein of counsel), for Ford Leasing Development Co.

Jean Huff, Scarsdale, for intervenor-respondent.

OPINION OF THE COURT

PETER P. ROSATO, J.

Petitioner herein, as in its original application, asks the court to declare RPTL 727 inapplicable to the instant proceedings. Petitioner's essential position on reargument is that the court, pursuant to the methodology set forth at RPTL 305 (2), must take fractional assessments into account in order to arrive at a proper assessment of real property. According to petitioner...

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