Tax Certiorari cases are difficult enough but, should not be impossible. The Fourth Department recently decided a case, Buscaglia v Assessor, Town of Hamburg, 2018 N.Y. App. Div. Lexis 4854 [4th Dept 2018], where it reversed an Order of Supreme Court, Erie County, which dismissed petitions to reduce assessed taxes. The property involved a waterfront parcel on Lake Erie. The parties stipulated to the admission in evidence of their respective appraisal reports. The Court agreed with the assessor that petitioner failed to overcome the legal presumption that respondents’ assessment was… read more
August 6, 2018