480 Suffolk Realty Corp. v. Board of Assessors

OPINION OF THE COURT

Arthur M. Cromarty, J.

Respondents, the Board of Assessors and the Board of Assessment Review of the Town of Islip, seek to preclude the petitioner, 480 Suffolk Realty Corp., from selecting sample parcels pursuant to section 720 (3) of the Real Property Tax Law (RPTL) ("stratified random sample”). Movants also seek summary judgment on the issue of inequality by declaring • that the level of assessment indicated by the State equalization rates for the years at issue shall be prima facie evidence of the level of assessment in the Town of Islip for the years at *465issue. Movants…