Shoreham-Wading River Central School District v. New York State Board of Real Property Services

OPINION OF THE COURT

John G. Connor, J.

Petitioners seek a judgment pursuant to CPLR article 78 (1) vacating and annulling the certificate of transition assessments *684issued by respondent on the grounds that the same was arbitrary, capricious, an abuse of discretion and contrary to law, and (2) directing respondent to recalculate and establish transition assessments, commencing in the year 1992, based upon the assessed value of the Shoreham plant as was set forth on the 1991 tax roll for the Town of Brookhaven as of February 29, 1992, or in the alternative, (3) directing respondent to recalculate…