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IN THE MATTER OF GORDON v. TOWN OF ESOPUS

12 A.D.3d 904 (2004)

788 N.Y.S.2d 176

In the Matter of RICHARD GORDON, Petitioner, and ROBERT RICHTER, Appellant, v. TOWN OF ESOPUS, Respondent.

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

November 18, 2004.

Mugglin, J.

In July 2000, petitioner Robert Richter (hereinafter petitioner) commenced this RPTL article 7 proceeding to reduce his real property tax assessment of $275,000. As we observed when this case was previously before us (296 A.D.2d 812 [2002]), adjusting the assessment by the equalization rate yields an indicated market value of $548,246 for this 11.8-acre parcel which is situate on the west bank of the Hudson River in...

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