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MATTER OF ADLER v. NASSAU COUNTY

52 A.D.3d 506 (2008)

857 N.Y.S.2d 914

In the Matter of GEORGE ADLER et al., Appellants, v. NASSAU COUNTY, Respondent.

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

Decided June 3, 2008.

Ordered that the judgment is affirmed, with costs.

"[T]he purchase price set in the course of an arm's length transaction of recent vintage, if not explained away as abnormal in any fashion, is evidence of the `highest rank' to determine the true value of the property at that time" (Plaza Hotel Assoc. v Wellington Assoc., 37 N.Y.2d 273, 277 [1975]; see W.T. Grant Co. v Srogi, 52 N.Y.2d 496

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