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http://nycourts.law.com/CourtDocumentViewer.asp?view=Document&docID=46947 Justice Dickerson PETITIONER CHALLENGED a 1997 assessment for a bowling alley that burned down in July 1997. A 1996 assessment review proceeding was dismissed, with prejudice, on the merits. In its challenge to the 1997 assessment, petitioner recycled its 1996 appraisal. Its appraiser said, without additional appraisal, that there was no difference in the property’s fair market value between Jan. 1, 1996 and Jan. 1, 1997. The court struck the recycled 1996 appraisal and dismissed petitioner’s 1997 tax assessment challenge, finding that petitioner’s 1997 appraisal did not reflect the proper valuation date of Jan. 1, 1997 or the correct taxable status date of March 1, 1997, required by Real Property Tax Law �301 and 22 New York Codes, Rules and Regulations �202.59(h). Because petitioner failed to submit an acceptable appraisal in its petition and 1997 tax assessment proceeding, it was unable to rebut the presumed validity of the 1997 assessment.

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