MATTER OF KERMANI v. Town Bd. of Town of Guilderland

Memorandum. The order of the Appellate Division should be reversed and the petition dismissed. We agree with Mr. Justice Edward S. Conway at Special Term that petitioner has not met his burden of demonstrating infirmity in the benefit formula for levying the sewer tax assessments, either facially or as applied. We would only add that petitioner’s assault on the town’s assessment of sewer charges against property owned by him is predicated on cited incongruities between the ratio of apportioned sewer charge to assessed valuation with respect to identified commercial properties and the same…