Rumsey, J.
Petitioner owns an enclosed shopping mall in the Town of Plattsburgh, Clinton County containing 477,954 square feet of retail space that is located on 75.5 acres of land. The property was assessed by respondent Town of Plattsburgh at $49,400,000 for both the 2015 and 2016 tax years. Petitioner commenced two RPTL article 7 proceedings...
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