Matter of Cohen, Breslin v. Bd. of Assessors

Full title: In the Matter of COHEN AND BRESLIN REALTY, Appellant, v. BOARD OF…

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

Date published: Jan 31, 1994

200 A.D.2d 744 (N.Y. App. Div. 1994)

607 N.Y.S.2d 82

Opinion

January 31, 1994

Appeal from the Supreme Court, Nassau County (Kutner, J.).

Ordered that the judgment is affirmed, with costs.

The Supreme Court did not err in rejecting the petitioner's appraisal. The court's determination of land value was based upon market data contained in the petitioner's appraiser's report concerning comparable sales of vacant land (cf., Matter of Habern Realty Co. v. Tax Commn., 102 A.D.2d 302, 306). Based on its finding of land value, it was not improper for the Supreme Court to conclude that the petitioner's appraisal of the total value was understated, and that the petitioner had not met its burden of proving by substantial evidence that the property was overassessed (see, Matter of Barnum v. Srogi, 54 N.Y.2d 896, 898; Matter of Manno v. Finance Adm'r of City of N.Y., 92 A.D.2d 896; Matter of Trinity Place Co. v. Finance Adm'r of City of N.Y., 72 A.D.2d 274, affd 51 N.Y.2d 890). Mangano, P.J., Balletta, Santucci and Hart, JJ., concur.