You are here: / / Appraisal Report Lacking Required Supporting Data Properly Struck
,

Appraisal Report Lacking Required Supporting Data Properly Struck

The Third Department determined Supreme Court properly struck the appraisal report offered by the petitioner in an effort to reduce the assessed value of petitioner’s golf courses.  The report was struck for failure to include supporting data (required by 22 NYSRR 202.59 [g][2]):

Petitioner’s appraisal report employed the income capitalization approach …, which purported to establish value by capitalizing the anticipated net operating income from a single year by a market oriented capitalization rate. The appraisal report used as a key component income and expenses from two other golf courses, and this information formed the basis for the operating expense ratio. However, the identity of the other two courses used in compiling this information was not provided, but was listed as “confidential” since petitioner’s appraiser had ostensibly obtained the information when working for such courses. We agree with Supreme Court that this information was critical and, since undisclosed, ran afoul of 22 NYCRR 202.59 (g) (2) … . *  *  *

We further note that, even if the presumption regarding the assessor’s value is rebutted, petitioner still had the burden of establishing overvaluation by a preponderance of the evidence …, and we generally accord deference to Supreme Court’s credibility determinations in analyzing the appraisal reports, as well as its decision, so long as they are “not based upon an error of law or against the weight of the evidence” … . Here, Supreme Court set forth several deficiencies in the appraiser’s report and the appraiser’s testimony that caused it to reject petitioner’s contention regarding value. Matter of Bove v Town of Schodack, 516416, 3rd Dept 4-3-14

 

You might also like
MUNICIPALITIES AND FIRE DEPARTMENTS PROTECTED BY GOVERNMENTAL IMMUNITY IN THIS WATER- DAMAGE LAWSUIT STEMMING FROM EXTINGUISHING A FIRE; NUISANCE AND TRESPASS ALSO PROPERLY DISMISSED (THIRD DEPT).
PLAINTIFF, A LANDSCAPING CONTRACTOR, DID YARD WORK FOR DEFENDANT HOMEOWNER, INCLUDING SPREADING MULCH AND USING HIS OWN LADDER TO TRIM A TREE; PLAINTIFF POSITIONED THE LADDER ON THE MULCH; THE LADDER FELL OVER WHEN PLAINTIFF WAS STANDING ON IT; DEFENDANT HOMEOWNER DID NOT CREATE OR HAVE NOTICE OF THE DANGEROUS CONDITION (THE MULCH) AND DID NOT SUPERVISE OR DIRECT PLAINTIFF’S TREE-TRIMMING WORK; DEFENDANT’S SUMMARY JUDGMENT MOTION SHOULD HAVE BEEN GRANTED (THIRD DEPT).
Plaintiff Did Not Affirmatively Demonstrate Fire Was Not Intentionally Set by Merely Challenging the Insurer’s Arson Investigation—Plaintiff’s Summary Judgment Motion Properly Denied—Proof Burdens at Summary Judgment Stage Explained
FATHER’S EXCUSE FOR NOT APPEARING (HE OVERSLEPT) WAS REASONABLE UNDER THE CIRCUMSTANCES AND FATHER DEMONSTRATED A MERITORIOUS DEFENSE TO THE GRANDPARENTS’ PETITION FOR CUSTODY OF THE CHILD; DEFAULT CUSTODY ORDER VACATED AND MATTER REMITTED FOR A HEARING (THIRD DEPT).
Defendant’s Statement that He Was Thinking About Talking to an Attorney, Coupled With the Officer’s Interpretation of that Statement as a Request for Counsel, Rendered Invalid Defendant’s Subsequent Agreement to Speak with the Officer without an Attorney Present
Nature of Motion to Resettle Explained
DEFENDANT RETAILER’S EMPLOYEE ALLEGEDLY ATTEMPTED TO FIX A MALFUNCTIONING CROSSBOW AND RETURNED IT TO PLAINTIFF IN VIOLATION OF THE RETAILER’S RETURN POLICY; PLAINTIFF ALLEGED HE WAS THEREAFTER INJURED BY THE CROSSBOW; THE RETAILER’S MOTION FOR SUMMARY JUDGMENT ON THE NEGLIGENCE CAUSE OF ACTION SHOULD NOT HAVE BEEN GRANTED (THIRD DEPT).
PEOPLE’S FAILURE TO PROCURE ANOTHER ACCUSATORY INSTRUMENT AFTER THE COURT REDUCED THE CHARGE RENDERED THE INDICTMENT JURISDICTIONALLY DEFECTIVE, REQUIRING DISMISSAL AFTER TRIAL DESPITE DEFENDANT’S FAILURE TO RAISE THE ISSUE AND THE PRESENTATION OF SUFFICIENT EVIDENCE OF THE REDUCED CHARGE (THIRD DEPT).

Categories

Sign Up for the Mailing List to Be Notified When the Site Is Updated.

  • This field is for validation purposes and should be left unchanged.

Copyright © 2026 New York Appellate Digest, Inc.
Site by CurlyHost | Privacy Policy

Elements of Prima Facie Tort Explained—Disinterested Malevolence Not ... Keeping Animals In Cages On the Same Lot as Petitioner’s Home, as Part...