Benson v. Town of Saugerties

Appellate Division of the Supreme Court of New York

Benson v. Town of Saugerties

174 A.D.2d 939, 572 N.Y.S.2d 879, 1991 N.Y. App. Div. LEXIS 9456

CourtAppellate Division of the Supreme Court of the State of New York

DecidedJune 20, 1991

StatusPublished

Cited by1 cases

This text of 174 A.D.2d 939 (Benson v. Town of Saugerties) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Benson v. Town of Saugerties, 174 A.D.2d 939, 572 N.Y.S.2d 879, 1991 N.Y. App. Div. LEXIS 9456 (N.Y. Ct. App. 1991).

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Opinion

—Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Ulster County) to review a determination which denied petitioner’s application for a reduction in her real property tax assessment.

It is the taxpayer’s burden to make out a prima facie case that a tax assessment is erroneous (Matter of General Motors Corp. Cent. Foundry Div. v Assessor of Town of Massena, 146 AD2d 851, lv denied 74 NY2d 604). Here, having found, inter alia, that two of the sales upon which petitioner’s expert relied in preparing his appraisal were not comparable to the subject property, the Hearing Officer properly rejected the appraisal report (see, supra). Therefore, insofar as petitioner [940]*940failed to present sufficient proof to overcome the presumption that the assessment was correct or to support the claim of unequal assessment, the Hearing Officer’s decision not to reduce the existing assessment must be upheld (see, Matter of Carriage House Motor Inn v City of Watertown, 136 AD2d 895, affd 72 NY2d 990). Petitioner’s remaining contentions have been considered and rejected as lacking in merit.

Mikoll, J. P., Yesawich Jr., Mercure, Crew III and Harvey, JJ., concur. Adjudged that the determination is confirmed, and petition dismissed, without costs.

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—Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Ulster County) to review a determination which denied petitioner’s application for a reduction in her real property tax assessment.

It is the taxpayer’s burden to make out a prima facie case that a tax assessment is erroneous (Matter of General Motors Corp. Cent. Foundry Div. v Assessor of Town of Massena, 146 AD2d 851, lv denied 74 NY2d 604). Here, having found, inter alia, that two of the sales upon which petitioner’s expert relied in preparing his appraisal were not comparable to the subject property, the Hearing Officer properly rejected the appraisal report (see, supra). Therefore, insofar as petitioner [940]*940failed to present sufficient proof to overcome the presumption that the assessment was correct or to support the claim of unequal assessment, the Hearing Officer’s decision not to reduce the existing assessment must be upheld (see, Matter of Carriage House Motor Inn v City of Watertown, 136 AD2d 895, affd 72 NY2d 990). Petitioner’s remaining contentions have been considered and rejected as lacking in merit.

Mikoll, J. P., Yesawich Jr., Mercure, Crew III and Harvey, JJ., concur. Adjudged that the determination is confirmed, and petition dismissed, without costs.

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Bluebook (online)

174 A.D.2d 939, 572 N.Y.S.2d 879, 1991 N.Y. App. Div. LEXIS 9456, Counsel Stack Legal Research, https://law.counselstack.com/opinion/benson-v-town-of-saugerties-nyappdiv-1991.

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