THOMAS A. ADAMS, Judge
This is a tax certiorari proceeding pursuant to Article 7 of the Real Property Tax Law (RPTL § 700 et seq.). Petitioner Joseph Koch is the owner of a parcel of commercial property located at 13-15 Grand Avenue in Baldwin. The property, which is slightly irregular, consists of 3,759 square feet and is improved with a two-story, "walk-up" building. The tax map identification of the property is Section 54, Block 105, Lot 6. The tax years under...
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