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MATTER OF KIPS BAYS TOWERS CONDOMINIUM v. COMMISSIONER OF FINANCE

1174, 200483/97, 201069/98, 200841/99, 203376/00, 201073/01, 202423/02, 202599/03.

66 A.D.3d 506 (2009)

885 N.Y.S.2d 904

2009 NY Slip Op 7333

In the Matter of KIPS BAYS TOWERS CONDOMINIUM, Appellant, v. COMMISSIONER OF FINANCE et al., Respondents.

Appellate Division of the Supreme Court of New York, First Department.

Decided October 15, 2009.

The assessed valuations confirmed by the court were within the range of the trial evidence (see Matter of Bass v Tax Commn. of City of N.Y., 179 A.D.2d 387, 388 [1992], lv denied 80 N.Y.2d 751 [1992]). The court's determination that the actual rents for the unsold condominium apartments, which both parties' expert appraisers agreed were below market rents, were an inappropriate component...

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