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MATTER OF CANANDAIGUA NATIONAL BANK & TRUST COMPANY v. BROWN

1406 CA 15-00558.

137 A.D.3d 1627 (2016)

28 N.Y.S.3d 161

2016 NY Slip Op 01991

In the Matter of CANANDAIGUA NATIONAL BANK & TRUST COMPANY, Respondent, v. MARK R. BROWN, Assessor, et al., Appellants.

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

Decided March 18, 2016.

It is hereby ordered that the judgment so appealed from is unanimously reversed on the law without costs and the matter is remitted to Supreme Court, Ontario County, for further proceedings in accordance with the following memorandum: Petitioner commenced these proceedings pursuant to RPTL article 7, seeking to challenge the tax assessments on three contiguous parcels of real property that contain several adjacent or adjoining...

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