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MATTER OF IRACE REALTY ASSOCIATES v. BOARD OF ASSESSORS

2009-05904.

84 A.D.3d 804 (2011)

921 N.Y.S.2d 880

In the Matter of IRACE REALTY ASSOCIATES, Respondent, v. BOARD OF ASSESSORS et al., Appellants.

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

Decided May 3, 2011.

Ordered that the judgment is affirmed, with costs.

At trial, the petitioner met its initial burden of coming forward with substantial credible evidence of the invalidity of the challenged real property assessments, by presenting a credible, competent appraisal (see 22 NYCRR 202.59 [g] [2]; Matter of Niagara Mohawk Power Corp. v Assessor of Town of Geddes, 92 N.Y.2d 192, 196 [1998]; Matter of FMC Corp. [Peroxygen...

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