IN RE: JB PARK PLACE REALTY (2008)

In a proceeding pursuant to Real Property Tax Law article 7 to review a real property tax assessment, the appeal is from an order of the Supreme Court, Westchester County (Dickerson, J.), entered November 8, 2006, which granted the petitioner's motion for summary judgment reducing the 2006 assessment value from the sum of $72,000 to the sum of $45,448.

ORDERED that the order is affirmed, with costs.

The petitioner established its entitlement to summary judgment by showing that the recent sale price of the property was the best evidence of the value of the property (see Matter of FMC Corp. [Peroxygen Chems. Div.] v. Unmack, 92 N.Y.2d 179, 189, 677 N.Y.S.2d 269, 699 N.E.2d 893;  Plaza Hotel Assoc. v. Wellington Assoc., 37 N.Y.2d 273, 277, 372 N.Y.S.2d 35, 333 N.E.2d 346;  Matter of Reckson Operating Partnership v. Assessor of Town of Greenburgh, 289 A.D.2d 248, 249, 734 N.Y.S.2d 478).   In opposition, the appellants failed to raise a triable issue of fact.   They also did not provide an evidentiary basis for their contention that discovery or the pre-trial procedures outlined in 22 NYCRR 202.59 may lead to relevant evidence sufficient to raise an issue of fact (see Panasuk v. Viola Park Realty, LLC, 41 A.D.3d 804, 805, 839 N.Y.S.2d 520;  Lambert v. Bracco, 18 A.D.3d 619, 620, 795 N.Y.S.2d 662).   Accordingly, the Supreme Court properly granted the petitioner's motion for summary judgment.