Legal Opinion

Town of Middletown v. State Board of Real Property Services

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

Decided May 4, 2000PublishedCited by 7 opinions

1Opinion of the CourtMugglin, J.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to RPTL 1218) to review a determination of respondent which established the final State equalization rate for petitioner’s 1998 assessment roll.

In 1998, petitioner conducted a Town-wide revaluation of all real property within its boundaries. This revaluation was last performed in 1989. Respondent employed petitioner’s 1998 revaluation figures as the basis for determining petitioner’s State equalization rate. The use of the 1998 revaluation values resulted in a decrease from the 1997 State equalization rate, a rate which…

2Cases cited6 opinions

  1. Town of Smithtown v. MooreNew York Court of Appeals · 1962
  2. County of Nassau v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1981
  3. Town of Hardenburgh v. StateAppellate Division of the Supreme Court of the State of New York · 1994
  4. Incorporated Village of Lynbrook v. New York State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1994
  5. Town of Greenville v. New York State Board of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 1998

1 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Town of Eastchester v. New York State Board of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 2005
  2. Town of Wallkill v. New York State Board of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 2000
  3. HMI Mechanical Systems, Inc. v. McGowanAppellate Division of the Supreme Court of the State of New York · 2000
  4. Town of Yorktown v. State Board of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 2000
  5. Town of Greenburgh v. New York State Board of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 2000

2 more not listed; retrieve them via the Exa API.

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