Penfield Tax Protest Group v. Yancey

—Judgment unanimously modified on the law and as modified affirmed without costs and judgment granted in accordance with the following Memorandum: Petitioners challenge the real property assessment rolls of the Town of Penfield on the ground that the methods and practices employed by respondents in selecting their properties for reassessment violate the equal protection guarantees of the State and Federal Constitutions. Supreme Court properly determined that class action certification is inappropriate in this proceeding (see, Conklin v Town of Southampton, 141 AD2d 596) and that the petition…