In their Condemnation and Tax Certiorari, Goldstein, Rikon & Rikon partners M. Robert Goldstein and Michael Rikon write that New York's State Constitution provides two different formulas for fixing value in a condemnation claim and for tax assessment purposes. Some courts might permit the introduction of assessed value of property in a condemnation proceeding, but such evidence should only be admissible when the other proofs of value are questionable.
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Is Real Estate Tax Assessment Appeal Admissible in Condemnation Case?
New York Law Journal
May 4, 2012
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