In re The Mosher Corp. — 245 A.D. 795

Majority

p. 795

In the Matter of the Application of The Mosher Corporation, Respondent, for a Writ of Certiorari to Review an Assessment Made by the Commissioner of Assessment and Taxation and The Board of Review of the City of Albany, New York, Appellants.

Appeal by respondents from a final order and judgment entered in the Albany county clerk’s office on December 12, 1934, confirming the report of the referee in a certiorari proceeding to review an assessment for taxation for the year 1933 upon property of relator in the city of Albany. These premises were assessed at $102,000, and relator asked for a reduction to $50,000. The referee found the full value to be $68,400, with equalization rate eighty-one per cent, and reduced the assessment accordingly to $55,400. Aside from the usual expert testimony as to value, the proof shows that the total income received from the premises during the tax year in question was $6,100. Judgment and order unanimously affirmed, with costs. Present — Hill, P. J., Rhodes, McNamee, Crapser and Bliss, JJ.