Legal Opinion · Dissent
Town of Mount Kisco v. State Board of Equalization & Assessment
Appellate Division of the Supreme Court of the State of New York
Decided May 24, 1984Published
1Dissent
Levine, J. (dissenting).
Respondents in this case do not seriously contest that the 1980 equalization ratios adopted by the Westchester County Tax Commission (the county) were flawed in two major respects. The first of these relates to evaluations of 14 representative properties in the course of the SBEA’s 1976 market survey. The SBEA acknowledges that these evaluations were erroneous when made and corrected them in establishing its 1980 final equalization rates prior to the hearing which took place in the instant proceeding. Correction of this error would entail the shift of more than…
2Cases cited11 opinions
- Board of Education v. NyquistNew York Court of Appeals · 1979
- MATTER OF PARKMED ASSOCS. v. New York State Tax Comm'nNew York Court of Appeals · 1983
- Town of Smithtown v. MooreNew York Court of Appeals · 1962
- New York Telephone Co. v. Public Service CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Rochester Gas & Elec. Corp. v. PUB. SERV. COMM'N OF THE STATE OF NEW YORKNew York Court of Appeals · 1980
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