Opinion
April 8, 1988
Appeal from the Supreme Court, Steuben County, Purple J.
Present — Doerr, J.P., Boomer, Green, Lawton and Davis, JJ.
Order unanimously affirmed without costs. Memorandum: Petitioner appeals from an order confirming respondent's 1985-1986 tax year assessment of petitioner's mobile home trailer park. Petitioner argues that respondent improperly included in the valuation of the property the "book value" of the individual mobile homes affixed to the property and owned by the tenants. Petitioner's claim is specifically refuted by statute (Real Property Tax Law § 102 [g]) and case law (New York Mobile Homes Assn. v. Steckel, 9 N.Y.2d 533, 537, 539, mot to amend remittitur granted 10 N.Y.2d 814, appeal dismissed 369 U.S. 150; Matter of Lazy Acres Park v. Town of Cape Vincent, 122 Misc.2d 215, affd 112 A.D.2d 809). Moreover, on this record, petitioner has failed to establish by substantial evidence that the method of assessment was excessive (see, Matter of Carriage House Motor Inn v. City of Watertown, 136 A.D.2d 895).