Legal Opinion

County of Nassau v. State Board of Equalization & Assessment

Appellate Division of the Supreme Court of the State of New York

Decided April 2, 1981PublishedCited by 11 opinions

1Opinion of the Court

*10OPINION OF THE COURT

Mahoney, P. J.

In January, 1978, the respondent State Board of Equalization and Assessment (SBEA) established tentative State equalization rates for the Towns of Hempstead, North Hempstead and Oyster Bay, and for the Cities of Long Beach and Glen Cove. In February of 1978, SBEA notified petitioner, County of Nassau (County), of the new tentative rates. In May, the County served a complaint upon SBEA specifying various objections to the tentative equalization rates. Notwithstanding petitioner’s objections and a series of supplemental complaints and hearings, SBEA recommended…

2Cases cited5 opinions

  1. 860 Executive Towers, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1976
  2. Pierre Pellaton Apts., Inc. v. Board of AssessorsNew York Court of Appeals · 1977
  3. Town of Smithtown v. MooreNew York Court of Appeals · 1962
  4. State Board of Equalization & Assessment v. KerwickAppellate Division of the Supreme Court of the State of New York · 1980
  5. Jakubovitz v. DworschakAppellate Division of the Supreme Court of the State of New York · 1979

3Cited by11 opinions

  1. Town of Pleasant Valley v. New York State Board of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 1999
  2. City of Syracuse v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1984
  3. Town of Patterson v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1990
  4. City of Syracuse v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1985
  5. County of Nassau v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1983

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