Town of Lewiston v. State Board of Equalization & Assessment

This appeal involves an interpretation of section 176-a of the Tax Law and the validity of proceedings taken by its authority to review the equalization among tax districts within the County of Niagara of assessments for county tax purposes.

Power to equalize assessments within a county to effect an equitable distribution of the county real estate tax is vested in the Board of Supervisors. This authority derives from section 50 of the Tax Law which directs the supervisors annually to examine “ the assessment-rolls of the several tax districts ” of the county to see “ whether the valuations in…