Appellate Division of the Supreme Court of the State of New York November 5, 2001 (American Cyanamid Co. v. Board of Assessors)

—In consolidated tax certiorari proceedings pursuant to Real Property Tax Law article 7, to review certain real property tax assessments on the petitioner’s property, the intervenor Nanuet Union Free School District appeals from an order of the Supreme Court, Rockland County (Palella, J.