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MATTER OF FFT SENIOR COMMUNITIES, INC. v. TOWN OF CANANDAIGUA

CA 11-02058.

96 A.D.3d 1396 (2012)

945 N.Y.S.2d 892

2012 NY Slip Op 4480

In the Matter of FFT SENIOR COMMUNITIES, INC., Respondent, v. TOWN OF CANANDAIGUA et al., Appellants.

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

June 8, 2012.

It is hereby ordered that the order so appealed from is unanimously affirmed without costs.

Memorandum: Respondents appeal from an order in which Supreme Court reduced the tax assessments of petitioner for the tax years 2006-2007, 2007-2008, and 2008-2009. Both respondents and petitioner presented expert testimony regarding the highest and best use of the property. We note that, in this bench trial, although our authority is as broad as that of the trial court (

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