Heimbach v. Mills

— In a proceeding pursuant to CPLR article 78 to set aside the 1976 real property tax equalization rate for the taxing districts within Orange County, as that rate was determined by the respondent county executive, and to compel the adoption of the equalization rates set for those districts by the State Board of Equalization and Assessment (SBEA), petitioners and the proposed interveners appeal from a judgment of the Supreme Court, Orange County, dated June 14, 1976, which (1) granted respondents’ motion to dismiss the petition and (2) denied the motions of the proposed intervenors for leave…