Town of Highland v. New York State Board of Equalization & Assessment

Appeal from a judgment of the Supreme Court (Williams, J.), entered September 24, 1993 in Sullivan County, which dismissed petitioner’s application, in a proceeding pursuant to CPLR article 78, to review a determination of respondent denying petitioner’s request for a redetermination of its 1992 State equalization rate.

Supreme Court quite rightly dismissed the petition. Given that petitioner did not comply with the applicable regulations (see, 9 NYCRR 186-15.2) when seeking a modification of its 1992 equalization rate, failing to make any specific objections or submit any documentation in…