Ed Guth Realty, Inc., Appellant-Respondent v. Benjamin M. Gingold, as Commissioner of Assessment of the City of…

Summary

The Court affirmed the Appellate Division's orders, holding that the 1969 amendment to §720 permits the State equalization rate to be the sole basis for the ratio of assessed to market value for 1970, while for 1964‑1969 it may be considered evidence but not sole proof. The Court also held that computer printouts are admissible as business records and summaries of voluminous writings, and that the petitioner is entitled to costs under §716.