Appellate Division of the Supreme Court of the State of New York December 16, 2002 (Pinelawn Cemetery, Inc. v. Board of Assessors & Board of Assessment Review)

—In a proceeding pursuant to CPLR article 78 to review a determination of the Board of Assessors and Board of Assessment Review of the Town of Babylon increasing the land component of the petitioner’s real estate tax assessment from $33,750 to $118,260 for the 1996-1997 tax year, the appeal is from a judgment of the Supreme Court, Suffolk County (Gowan, J.