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MATTER OF UNITED PARCEL SERVICE v. ASSESSOR OF THE TOWN OF COLONIE

42 A.D.3d 835 (2007)

840 N.Y.S.2d 222

In the Matter of UNITED PARCEL SERVICE, Respondent, v. ASSESSOR OF THE TOWN OF COLONIE et al., Appellants, et al., Respondent. (And Another Related Proceeding.)

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

Decided July 26, 2007.

Crew III, J.P.

Petitioner commenced these proceedings pursuant to RPTL article 7 challenging the assessed value of the 155,847 square-foot shipment and distribution facility it leases in the Town of Colonie, Albany County, for taxable status dates January 1, 2003 and January 1, 2004. Following a nonjury trial, at which the testimony and appraisal reports of the parties' respective experts were offered, Supreme Court granted petitioner's applications, finding that...

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