Matter of Glens Falls City School District v. City of Glens Falls

Given the nature of petitioners’ challenge, we agree that a CPLR article 78 proceeding is an improper forum and, therefore, Supreme Court properly granted respondents’ motions to dismiss the petition/complaint. That said, we write separately to express our belief that, as a threshold matter, petitioners lack standing to challenge the valuation and assessment imposed upon the subject parcels by respondent City of Glens Falls Assessor in the first instance. Simply put, a school district is neither a taxpayer nor a property owner; therefore, it is precluded from challenging the taxable value of…