Aluminum Co. of America v. Board of Assessors

Appeal from a judgment of the Supreme Court (Demarest, J.), entered October 11, 1996 in St. Lawrence County, which, in a proceeding pursuant to CPLR article 78, dismissed the petition for failure to state a cause of action.

Petitioner brought this CPLR article 78 proceeding challenging the real property tax assessments of its industrial property in the Town of Massena, St. Lawrence County. In 1995 the Town conducted a revaluation of all taxable real property within its boundaries to bring its assessment roll up to date. In early March 1996 the Town sent to petitioner an assessment disclosure…