Citations
- 272 A.D.2d 811
Full opinion text
Considering all the relevant factors we deem that the order appealed from should be modified to fix the assessed valuations of the properties involved herein for the years 1943-44, 1944r-45 and 1945-46 as follows:
3 Park Bow
Land Building Total
$100,000 $20,000 $120,000
15 Park Bow
$650,000 $250,000 $900,000
And so modified the order is affirmed, with $20 costs and disbursements to the appellants the Tax Commission of the City of New York. Present — Martin, P. J., Cohn, Callahan, Peck and Van Voorhis, JJ.; Martin, P. J., dissents in a memorandum .as follows: On a prior appeal the court had occasion to consider the value of these properties and for the tax year 1942-43 found values as follows:
3 Park Bow
Land Building Total
$110,000 $25,000 $135,000
15 Park Bow
$725,000 $294,000 $1,019,000 ■
(People ex rel. 15 Park Row Corp. v. Lilly, 268 App. Div. 961.) The record now before the court does not warrant a further reduction. A slight improvement in real estate values is indicated. Considering all the relevant factors, I am of the opinion that the order appealed from should be modified to fix the assessed values of the properties involved for the years 1943-44, 1944-45 and 1945-46 as follows: _ ;
8 Park Bow
Land Building Total
$115,000 $22,500 $137,500
15 Park Bow
Land Building Total
$725,000 $290,000 $1,015,000,
and, as so modified, affirmed, without costs. Settle order on notice.