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IN THE MATTER OF GIBSON v. GLEASON

20 A.D.3d 623 (2005)

798 N.Y.S.2d 541

In the Matter of GEORGE GIBSON, Respondent, v. HOWARD L. GLEASON, JR., as Assessor of the Town of Stuyvesant, Appellant. (And Another Related Proceeding.)

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

July 7, 2005.

Mercure, J.P.

Petitioner is the owner of a 440-acre crop farm in the Town of Stuyvesant, Columbia County. The parcel that is the subject of these proceedings pursuant to RPTL article 7 encompasses 307 acres. The property, which is used for farming, is improved by a modest residence and a number of outbuildings, and is encumbered by a conservation easement. Respondent assessed the property at $702,100 for tax years 2002 and 2003, allocating $399,600 to the value of...

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