Kane, J.
In 1999, petitioner commenced an RPTL article 7 proceeding challenging the 1999-2000 assessed value of its property in the Town of Colonie, Albany County. The parties settled the matter by agreeing to a reduced assessment, and a final order was entered reflecting their stipulation. Respondent Town of Colonie (hereinafter Town) conducted a town-wide revaluation in 2000 and a town-wide update in 2001, but made no change in the assessed value of petitioner's...
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