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THE STANDARD OF REVIEW OF A VALUATION CASE ON APPEAL AND JUDICIAL BIAS

          On appeal of a condemnation or tax certiorari case what exactly is the Appellate Court standard of review?  The answer is not that simple.  Most decisions reviewing a valuation cause will state that since the matter before it was a bench trial, the Appellate Division may render the Judgment it finds warranted by the facts, taking into account the fact that the trial court had the advantage of seeing the witnesses.  Northern Westchester Professional Park Associates v Bedford, 60 NY2d 492 (1983).  Stated another way, where the trial court’s… read more

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