Legal Opinion
Town of Shandaken v. State Board of Equalization & Assessment
New York Court of Appeals
Decided November 15, 1984PublishedCited by 6 opinions
1Opinion of the Court
*445OPINION OF THE COURT
Jones, J.
The role of the State Board of Equalization and Assessment in the assessment of State forest lands is limited to determination that the assessment made by the local assessors is in conformity with the applicable equalization rate. Authority for determination of valuation is vested in the local assessors.
Petitioner, Town of Shandaken (Town), is located wholly. within a forest preserve, and the State of New York owns 45,000 acres out of approximately 75,000 acres of land within the township. On June 1, 1981 the assessors of the Town filed their tentative tax roll…
2Cases cited1 opinion
- Hellerstein v. Assessor of IslipNew York Court of Appeals · 1975
3Cited by6 opinions
- State v. Town of HardenburghAppellate Division of the Supreme Court of the State of New York · 2000
- Incorporated Village of Hempstead v. Public Employment Relations BoardAppellate Division of the Supreme Court of the State of New York · 1988
- Town of Hardenburgh v. StateAppellate Division of the Supreme Court of the State of New York · 1994
- Kerwick v. New York State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1986
- Consolidated Rail Corp. v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1986
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