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IN THE MATTER OF PCK DEVELOPMENT COMPANY LLC. v. ASSESSOR OF TOWN OF ULSTER

20 A.D.3d 660 (2005)

798 N.Y.S.2d 203

In the Matter of PCK DEVELOPMENT COMPANY, LLC, Appellant-Respondent, v. ASSESSOR OF THE TOWN OF ULSTER et al., Respondents-Appellants. (And Two Other Related Proceedings.)

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

July 7, 2005.

Mugglin, J.

Petitioner is the owner of the Hudson Valley Mall, a large regional shopping center located in the Town of Ulster, Ulster County. By means of RPTL article 7 proceedings, petitioner challenges respondents' assessment of its property of $79,800,000 for the year 1999, a similar assessment for 2000 and an assessment of $80 million for 2001. At trial, petitioner's appraiser testified that the value of the property ranged from $49,650,000 in 1999 to $54,600...

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