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MATTER OF G.R.J.H., INC. v. OTIS

509132.

79 A.D.3d 1488 (2010)

913 N.Y.S.2d 401

In the Matter of G.R.J.H., INC., Appellant, v. SUSAN C. OTIS, as Assessor of the Town of Malta, et al., Respondents. (And Two Other Related Proceedings.).

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

Decided December 23, 2010.

CARDONA, P.J.

In April 2005, petitioner purchased commercial property in the Town of Malta, Saratoga County for $440,000. The property, which is located approximately 200 yards from the exit 11 ramps of Interstate 87, is improved by a convenience store/gas station. Respondent Assessor of the Town of Malta thereafter assessed the property at $825,000 for tax years 2006, 2007 and 2008, which prompted petitioner to commence these RPTL article 7 proceedings challenging...

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