Burrows v. Board of Assessors

OPINION OF THE COURT

Harold J. Hughes, J.

In separate proceedings under article 7 of the Real Property Tax Law, petitioners seek judicial review of the assessment of their real property on the ground it is overvalued by reason of the operation of subdivision 5 of section 458 of the Real Property Tax Law as interpreted by the State Board of Equalization and Assessment (6 Opns of Counsel of St Bd of Equal & Assess No. 67). They also seek a judgment declaring that such statute, as interpreted, is unconstitutional, being in violation of due process of law and equal protection of law.

Petitioners…