Roberts had an above-ground swimming pool installed on his land. It was not permanently attached to the

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Roberts had an above-ground swimming pool installed on his land. It was not permanently attached to the realty and could be easily disassembled and moved to another location. Then Roberts received a real estate tax assessment bill with an increased assessed value because of the pool. Roberts sued for a deduction, claiming that the pool was personal property. Will he prevail? (Roberts v. Assessment Board of Review of the Town of New Windsor, 84 Misc. 2d 1017, N.Y.)

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