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MALTA CTR. I v. ASSESSMENT BD.

3 N.Y.3d 563 (2004)

822 N.E.2d 331

789 N.Y.S.2d 80

In the Matter of MALTA TOWN CENTRE I, LTD., Respondent, v. TOWN OF MALTA BOARD OF ASSESSMENT REVIEW, Appellant.

Court of Appeals of the State of New York.

Decided November 18, 2004.

Attorney(s) appearing for the Case

Tuczinski, Cavalier, Burstein & Collura, P.C., Albany (Daniel G. Vincelette of counsel), for appellant.

Pott and Naviasky, LLP, Schenectady (Laurence Naviasky of counsel), for respondent.

Chief Judge KAYE and Judges G.B. SMITH, ROSENBLATT, GRAFFEO and READ concur with Judge CIPARICK; Judge R.S. SMITH dissents and votes to affirm in a separate opinion.

OPINION OF THE COURT

CIPARICK, J.

The issue presented by this appeal is whether proof of an annual reassessment pursuant to the state reassessment aid program under RPTL 1573 is evidence that there has been "a revaluation or update of all real property on the assessment roll" for the purposes of RPTL 727 (2) (a). We conclude that it is evidence of a revaluation or update sufficient to defeat petitioner's motion...

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