Opinion
November 30, 1942.
Present — Lazansky, P.J., Carswell, Johnston, Taylor and Close, JJ.
In these certiorari proceedings to review the 1932 and 1933 assessments upon property leased to the appellant, an official referee reported in favor of reducing the assessments, but not to the extent requested. The Special Term disaffirmed the report of the official referee and confirmed the assessments made by respondents. One expert witness testified for each side and their opinions of value conflicted. In our opinion the appellant failed to sustain the burden of proof by a fair preponderance of the evidence for the reason that the opinion of value of respondents' witness was of higher quality in that it rested upon a stronger factual foundation. Orders confirming the assessments and dismissing writs of certiorari unanimously affirmed, with one bill of fifty dollars costs and disbursements.