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Home / Case Digests / Appellate Division, Fourth Dept. / Fourth Department – Tax assessment: Key Bank v. Town of Amherst

Fourth Department – Tax assessment: Key Bank v. Town of Amherst

New York State Supreme Court, Appellate Division, Fourth Judicial Department Tax assessment Presumption of validity – Appraisal methodology Key Bank v. Town of Amherst CA 20-00749 Appealed from Supreme Court, Erie County Background: The petitioner commenced proceedings pursuant to RPTL Article 7 in order to challenge the tax assessments on commercial property located in the respondent town. The petitioner appealed a ...