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MATTER OF PCK DEVELOPMENT COMPANY, LLC v. ASSESSOR OF TOWN OF ULSTER

43 A.D.3d 539 (2007)

839 N.Y.S.2d 700

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

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

Decided August 2, 2007.

Mugglin, J.

Petitioner, the owner of the Hudson Valley Mall in the Town of Ulster, Ulster County, commenced three proceedings to challenge the assessment by respondents Assessor of the Town of Ulster and the Town (hereinafter collectively referred to as respondents) of this property for the tax years 2003-2004, 2004-2005 and 2005-2006. Respondents sought partial summary judgment declaring that the cost approach analysis for determining the value of this property was...

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