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MATTER OF VGR ASSOCIATES, LLC v. ASSESSOR, BOARD OF ASSESSMENT REVIEW OF TOWN OF NEW WINDSOR

51 A.D.3d 678 (2008)

857 N.Y.S.2d 666

In the Matter of VGR ASSOCIATES, LLC, et al., Respondents, v. ASSESSOR, BOARD OF ASSESSMENT REVIEW OF TOWN OF NEW WINDSOR, et al., Appellants.

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

Decided May 6, 2008.

Ordered that the order is affirmed, with costs.

These proceedings were commenced to challenge real property tax assessments for the tax years 2002 and 2003 for shopping center property owned by VGR Associates, LLC, at which a supermarket operated by Price Chopper Operating Co., Inc., is the anchor tenant. The parties agreed that use of the income approach to valuation was appropriate. Using this approach, the appraiser estimates the fair market rental of the property...

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