Broome County v. New York State Board of Equalization & Assessment

*155OPINION OF THE COURT

Casey, J. P.

Petitioners, Broome County and its Director of Real Property Tax Services (hereinafter Director), seek to annul a determination of respondent which ordered them to bring the county’s tax maps into compliance with the requirements of 9 NYCRR part 189. The Real Property Tax Law requires that the county "prepare and maintain in current condition for each city and town therein a tax map approved by [respondent]” (RPTL 503 [1] [a]). Respondent is authorized to "promulgate rules which establish standards, specifications and procedures for the preparation and…