OPINION OF THE COURT
MERCURE, J.P.
Petitioners are the owners of a parcel of real property located on South Shore Road in the Town of Lake Pleasant, Hamilton County. They commenced these five proceedings against the Town's Assessor to challenge the tax assessments for the property during the years 2000, 2001, 2002, 2003 and 2006. Petitioners maintained that respondent assessed their lakefront property as entirely residential despite the fact that the majority...
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