2375 Ocean Owners Corp. v. Commissioner of Finance

Appellate Division of the Supreme Court of New York

2375 Ocean Owners Corp. v. Commissioner of Finance

22 A.D.3d 674, 801 N.Y.S.2d 917

Appellate Division of the Supreme Court of the State of New York·Decided October 17, 2005·Published·Cited by 1 cases

Opinion

In consolidated proceedings pursuant to Real Property Tax Law article 7 to review real property tax assessments for tax years 1993/1994 through 1997/1998, the petitioner appeals from an order and judgment (one paper) of the Supreme Court, Kings County (Pesce, J.), dated April 29, 2004, which, after a nonjury trial, denied the petitions and dismissed the proceedings.

Ordered that the order and judgment is affirmed, with costs.

Contrary to the petitioner’s contention, the Supreme Court [675]*675properly determined that the petitioner failed to demonstrate, by a preponderance of the evidence, that the subject property was overassessed (see Matter of FMC Corp. [Peroxygen Chems. Div.] v Unmack, 92 NY2d 179, 188 [1998]; Matter of Garden City Plaza Assoc. v Mayor of Inc. Vil. of Garden City, 302 AD2d 384, 385 [2003]; Matter of Troy Realty Assoc. v Board of Assessors of City of Troy, 227 AD2d 813 [1996]).

The petitioner’s remaining contentions are without merit (see Matter of Ames Dept. Stores v Assessor of Town of Greenport, 276 AD2d 890, 891-892 [2000]). Florio, J.P., Ritter, Crane and Lifson, JJ., concur.

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In consolidated proceedings pursuant to Real Property Tax Law article 7 to review real property tax assessments for tax years 1993/1994 through 1997/1998, the petitioner appeals from an order and judgment (one paper) of the Supreme Court, Kings County (Pesce, J.), dated April 29, 2004, which, after a nonjury trial, denied the petitions and dismissed the proceedings.

Ordered that the order and judgment is affirmed, with costs.

Contrary to the petitioner’s contention, the Supreme Court [675]*675properly determined that the petitioner failed to demonstrate, by a preponderance of the evidence, that the subject property was overassessed (see Matter of FMC Corp. [Peroxygen Chems. Div.] v Unmack, 92 NY2d 179, 188 [1998]; Matter of Garden City Plaza Assoc. v Mayor of Inc. Vil. of Garden City, 302 AD2d 384, 385 [2003]; Matter of Troy Realty Assoc. v Board of Assessors of City of Troy, 227 AD2d 813 [1996]).

The petitioner’s remaining contentions are without merit (see Matter of Ames Dept. Stores v Assessor of Town of Greenport, 276 AD2d 890, 891-892 [2000]). Florio, J.P., Ritter, Crane and Lifson, JJ., concur.

2375 Ocean Owners Corp. v. Commissioner of Finance, 22 A.D.3d 674, 801 N.Y.S.2d 917 (N.Y. Ct. App. 2005).

Pincite

22 A.D.3d 674 (2375 Ocean Owners Corp. v. Commissioner of Finance) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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