Legal Opinion
Town of Mount Kisco v. State Board of Equalization & Assessment
Appellate Division of the Supreme Court of the State of New York
Decided May 24, 1984PublishedCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
Weiss, J.
Pursuant to section 122.61 of the Westchester County Charter, each year the county’s Tax Commission adopts the latest State Board of Equalization and Assessment (SBEA) schedule of equalization rates to establish the equalization rate for the towns and cities of Westchester County for purposes of apportioning county taxes. Here, the Tax Commission adopted and utilized the SBEA 1980 advisory schedule of equalization rates as the county 1980 equalization rate schedule in finalizing their 1981 real property assessments.1 It appears that the 1980 SBEA advisory rates…
2Cases cited7 opinions
- Capital Telephone Co. v. Pattersonville Telephone Co.New York Court of Appeals · 1982
- Town of Smithtown v. MooreNew York Court of Appeals · 1962
- Central Buffalo Project Corp. v. City of BuffaloNew York Court of Appeals · 1981
- Central Buffalo Project Corp. v. City of BuffaloAppellate Division of the Supreme Court of the State of New York · 1980
- Town of Bedford v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1979
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3Cited by1 opinion
- 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