[Download] "Waccabuc Construction Corp. v. Assessor Town Lewisboro" by Supreme Court of New York # eBook PDF Kindle ePub Free
eBook details
- Title: Waccabuc Construction Corp. v. Assessor Town Lewisboro
- Author : Supreme Court of New York
- Release Date : January 09, 1990
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 76 KB
Description
DECISION & ORDER The plaintiff, Waccabuc Construction Corp. (hereinafter referred to as Waccabuc), seeks a judgment declaring
the 1983 assessment roll of the defendant town illegal and invalid. Waccabuc generally asserts that the town systematically
assessed newly constructed property at a higher percentage of market value than existing property. This, it is asserted, deprived
Waccabuc of its statutory and constitutional right to an assessment on its newly constructed properties that was uniform with
that imposed on similarly situated properties (see, Foss v City of Rochester, 65 N.Y.2d 247; Matter of Krugman v Board of
Assessors of Vil. of Atl. Beach, 141 A.D.2d 175). In support of this contention, Waccabuc substantially relied on the expert testimony of Joseph M. Vick, who, for 11 years,
was the director of real property appraisals in Palm Beach County, Florida. Mr. vick reviewed data provided him by Waccabuc's
counsel and determined that a statistical function known as the "coefficient of dispersion" was unreasonably high with respect
to the defendant's 1983 assessment roll.