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MATTER OF REGENCY REALTY ASSOCIATES, LLC v. BOARD OF ASSESSMENT REVIEW OF TOWN OF MALTA

507949.

75 A.D.3d 950 (2010)

905 N.Y.S.2d 710

In the Matter of REGENCY REALTY ASSOCIATES, LLC, Respondent, v. BOARD OF ASSESSMENT REVIEW OF THE TOWN OF MALTA et al., Appellants.

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

Decided July 22, 2010.

Malone Jr., J.

Petitioner commenced this proceeding to challenge, as excessive, respondents' 2006 tax assessment on petitioner's 412-unit mobile home park located in the Town of Malta, Saratoga County. At trial, the parties conditionally stipulated to the admission of their respective appraisal reports, subject to cross-examination of their respective experts and the right to move to strike all or part of the opposing party's appraisal. Both appraisals employed similar...

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