Spain, J.P.
Petitioner commenced these RPTL article 7 proceedings challenging the 2006 and 2007 real property tax assessments of its marina (hereinafter the property) located in the Town of Queensbury, Warren County. Following a Town-wide revaluation, the property was assessed at $3,514,000 in the 2005 assessment roll. However, for the 2006 tax year, respondent Town Assessor reassessed the property at $5,081,100. The property was then assessed at $5,091,100 for 2007...
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